This paper measures the effects of subsidies in the Affordable Care Act on adverse financial outcomes using administrative tax data and credit data on financial outcomes. Using a difference-in-differences design with propensity score reweighting, I find that at $100 per capita, ACA premium tax credits and cost-sharing reduction subsidies reduced…

There is increasing evidence that tax benefits for college do not affect college enrollment. This may be because prospective students do not know about tax benefits for college or because the design of tax benefits is not conducive to affecting educational outcomes. We focus on changing awareness of tax benefits by providing information to…

Whether improved local economic conditions lead to better student outcomes is theoretically ambiguous and will depend on how schools use additional revenues and how students and teachers respond to rising private sector wages. The Texas boom in shale oil and gas drilling, with its large and localized effects on wages and the tax base, provides a…

There is a substantial literature that assesses the effects of tax-exporting capacities on the tax structures and aggregate spending levels that state governments choose to implement, but no work exists that isolates the effects of state tax exporting on higher education spending. Using state-level data for 1989, 1995, 2002, and 2007, we estimate…

Government policies sometimes cause unintended consequences for other potentially desirable behaviors. One such policy is the charitable tax deduction, which encourages charitable giving by allowing individuals to deduct giving from taxable income. Whether charitable giving and other desirable behaviors are complements or substitutes affect the…

A comparative experiment in the UK examined people's willingness to change energy consumption behavior under three different policy framings: energy tax, carbon tax, and personal carbon allowances (PCA). PCA is a downstream cap-and-trade policy proposed in the UK, in which emission rights are allocated to individuals. We hypothesized that due to…

Shifting the tax burden from labor to consumption is proposed in many developed countries as a way to make the tax system more incentive compatible. This article deals with the simulation of such a policy change to sharpen the distributional picture. Expenditures are imputed into the EUROMOD microsimulation program. Then social security…

Obesity is epidemic in the United States, and there is an imperative need to identify policy tools that may help fight this epidemic. A recent paper in the economics literature finds an inverse relationship between gasoline prices and obesity risk--suggesting that increased gasoline prices via higher gasoline taxes may have the effect of reducing…

This retrospective reviews the policies that affect the fertility of American women, both policies designed to alter fertility intentionally as well as those that change childbearing unintentionally. Becker's seminal work on the economics of fertility serves as the theoretical foundation for this literature. After describing Becker's economic…

At the Joint OECD/University of Maryland Conference on "Measuring Poverty, Income Inequality, and Social Exclusion: Lessons from Europe" (held in Paris, 2009), many of the conference papers focused on alternative measures of income, evaluating their impacts on inequality and poverty. The conference papers highlighted the impact of making…

This paper estimates the elasticity of taxable income to the net-of-tax share using a panel of tax returns that follows a random sample of taxpayers from 1999 to 2005, spanning the EGTRRA 2001 and JGTRRA 2003 tax changes. Results suggest that the elasticity of taxable income to the current year's net-of-tax share lies between 0.3 and 0.4 overall,…

The United States is at a critical crossroads in its history right now. The public policy problems that the people are facing are complex and interrelated, and the demographic changes that are about to significantly change their country are not well understood by large numbers of people. In this presidential address to the Association for Public…

The need to improve the U.S. poverty measure has received renewed attention as state and local governments have initiated antipoverty efforts and wish to judge their effect. This paper describes the New York City Center for Economic Opportunity's implementation of the National Academy of Sciences' recommendations for measuring poverty. The…

This paper examines utilization of a state earned income credit by AFDC and TANF recipients. Although utilization percentages are increasing, we find that among TANF recipients in 1999, 45.7 percent of all households and 34.8 percent of eligible households did not receive the state earned income credit. Moreover, we find that utilization may…

Analysis and discussion of Social Security policy are usually based on expected fiscal and societal outcomes. However, future demographic and economic trends are uncertain, and thus ultimate outcomes for aggregate system financial flows and the distribution of taxes and benefits across generations are uncertain. This paper analyzes a…