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Full-Text Articles in Taxation-Federal
On The Future Of Tax Salience Scholarship: Operative Mechanisms And Limiting Factors, David Gamage
On The Future Of Tax Salience Scholarship: Operative Mechanisms And Limiting Factors, David Gamage
Articles by Maurer Faculty
This Essay — written for Florida State University’s symposium on the 100th anniversary of the U.S. federal income tax — evaluates how the literature on tax salience should be advanced in order for it to better guide tax policy over the coming decades. The literature on tax salience analyzes how taxpayers account for the costs imposed by taxation when the taxpayers make decisions or judgments, both in the taxpayers’ roles as voters and as market participants. This Essay evaluates both possible operative mechanisms that might underlie observed tax salience effects and limiting factors that might prevent tax salience effects from …
The High School Attainment Credit: A Tax Credit Encouraging Students To Graduate From High School, David Richard Hansen
The High School Attainment Credit: A Tax Credit Encouraging Students To Graduate From High School, David Richard Hansen
ExpressO
High school dropouts are a serious problem facing America today. High school dropouts are more likely to be unemployed, earn less money when employed, place a larger burden on the government by requiring public assistance (welfare), and are more likely to be prone to a life of crime and violence than high school completers. While government at all levels continues to focus on schools and teachers in solving the dropout problem, this paper shows how parents are where the focus should lie. This paper proposes a revolutionary tax credit, the High School Attainment Credit (“HSAC”), which would cost-effectively eradicate the …