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Series

2014

Boston College Law School

Boston College Law School Faculty Papers

Taxation-State and Local

Articles 1 - 2 of 2

Full-Text Articles in Law

Paying For Altruism: The Case Of Organ Donation Revisited, Firat Bilgel, Brian D. Galle Sep 2014

Paying For Altruism: The Case Of Organ Donation Revisited, Firat Bilgel, Brian D. Galle

Boston College Law School Faculty Papers

Although many commentators have called for increased efforts to incentivize organ donations, theorists and some evidence suggest these efforts will be ineffective or even could perversely crowd out altruistic efforts. Prior papers examining the impact of tax incentives for donations generally report zero or negative coefficients. We argue these studies incorrectly define their tax variables, and rely on difference-in-differences methods despite likely failures of the requisite parallel trends assumption. We therefore aim to identify the causal effect of tax incentive legislation to serve as an organ donor on living related and unrelated kidney donation rates in the U.S states ...


Does Federal Spending 'Coerce' States? Evidence From State Budgets, Brian D. Galle Apr 2014

Does Federal Spending 'Coerce' States? Evidence From State Budgets, Brian D. Galle

Boston College Law School Faculty Papers

According to a recent plurality of the U.S. Supreme Court, the danger that federal taxes will “crowd out” state revenues justifies aggressive judicial limits on the conditions attached to federal spending. Economic theory offers a number of reasons to believe the opposite: federal revenue increases may also float state boats. To test these competing claims, I examine for the first time the relationship between total federal revenues and state revenues. I find that, contra the NFIB plurality, increases in federal revenue -- controlling, of course, for economic performance and other factors -- are associated with a large and statistically significant increase ...