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Full-Text Articles in Macroeconomics
Tax Preferences: A Numerical Exercise, Isaac Babatunde Olatunji
Tax Preferences: A Numerical Exercise, Isaac Babatunde Olatunji
Major Papers
Tax preference focuses on individuals' perception and choice regarding specific tax policies or structure. It examines the extent to which individuals favor certain tax provisions, rates, or exemptions over others. Scholars and researchers have extensively examined tax preference from various perspectives. I performed a numerical exercise on one agent model and two agent model where agents have preferences over consumption, labor supply and tax preferences (dislike of the labor income tax). Under the one agent model there exist one household utility maximization problem and under the two agent model there exist two households with low productive ability and high productive …
What Impact Did The Tcja Tax Cuts Have On The Manufacturing Sector?, Ryan Parker
What Impact Did The Tcja Tax Cuts Have On The Manufacturing Sector?, Ryan Parker
Accounting Undergraduate Honors Theses
Throughout this paper I will examine positive effects the Tax Cuts and Jobs Act of 2017 had on the manufacturing sector. To do this I begin by outlining the key provisions in the TCJA that directly benefit the manufacturing sector. This includes the corporate tax rate reduction from 35 percent to 21 percent, the changes to the repatriation tax for foreign funds, and the treatment for capital assets. I then analyze key metrics including pre-tax income, income tax provision, dividends, changes in retained earnings, and spending on property plant and equipment. I will show the interactions between the increase in …
Capitalism In Europe Vs. Latin America, Brandy Mace, Lucas E. Mainhart, Caleb Edwards, Dayton Lamb, Jesus Herrera-Herrera
Capitalism In Europe Vs. Latin America, Brandy Mace, Lucas E. Mainhart, Caleb Edwards, Dayton Lamb, Jesus Herrera-Herrera
ATU Research Symposium
Focusing on the years 1995 to 2023, what are the universal traits of capitalism versus the more varying or flexible traits, as demonstrated by comparing European and Latin American practices of capitalism. For the country comparisons, researchers have agreed on 3 common variables to evaluate the capitalist practices of a Latin American country with a European one. These shared variables are 1) The power of the country's currency, 2) The informal versus formal employment of the labor force, as well as unemployment rate, and 3) The income gap between the rich and poor. Each researcher will also include 1-3 additional …