Now showing items 1-4 of 4

    • Taylor, Kenneth Anderson (Mosbacher Institute for Trade, Economics & Public Policy, 2018-09)
    • Meer, Jonathan; Priday, Benjamin A. (Private Enterprise Research Center, Texas A&M University; Texas A&M University. Library, 2020-02-25)
      The Tax Cut and Jobs Act of 2017 made significant changes to the rate structure of the Internal Revenue Code of the United States, including the near-doubling of the standard deduction. Many taxpayers who normally itemize ...
    • Meer, Jonathan; Priday, Benjamin A. (Private Enterprise Research Center, Texas A&M University; Texas A&M University. Library, 2019-11-22)
      We estimate the tax price elasticity of charitable giving using newly-available data from the Panel Study of Income Dynamics spanning 2001-2017. We find that households that always itemize are less sensitive to changes in ...
    • Jansen, Dennis W.; Liu, Liqun; Rettenmaier, Andrew J. (Private Enterprise Research Center, Texas A&M University; Texas A&M University. Library, 2018-01-18)
      The passage of the biggest tax reform bill in decades, the Tax Cuts and Jobs Act, comes with a substantial cut in the corporate tax rate and vast changes to the individual income tax code. In the PERCspectives on Policy ...