Blog | PFL | UCSB

Research

What Drives Tax Policy? Political, Institutional and Economic Determinants of State Tax Policy

We use machine learning techniques to show that the timing and magnitude of tax rate changes are not driven by economic needs, state politics, institutional rules, neighbor competition, or demographics.

Research

Are U.S. State Tax Policies Increasingly Polarized?

We study the extent to which political polarization permeates U.S. state tax policies from 1910 to 2022.

Research

Do Taxes Affect Pre-Tax Income Inequality? Evidence from 100 Years of U.S. State Tax Policies

We study how U.S. state taxes have affected pre-tax income inequality during the last century (1917-2018).

Research

One Hundred Years of U.S. State Taxation

We analyze the evolution of U.S. state tax rates since 1910 and state tax revenues from 1942 until 2022.

Research

Rising Income Tax Complexity

This research provides novel estimates on the cost of filing taxes over time and in different countries.

Increasing Hours Worked: Moonlighting Responses to a Large Tax Reform

This paper studies a unique reform in Germany that allowed workers to hold small secondary jobs tax-free, decreasing the marginal tax rate by between 19.5 to 66pp.

Research

Estimating the Costs of Filing Tax Returns and the Potential Savings from Policies Aimed at Reducing these Costs

This research estimates the cost of filing taxes and assesses several policy proposals aimed at reducing these costs.

Research

How Taxing Is Tax Filing? Using Revealed Preferences to Estimate Compliance Costs

This research uses a quasi-experimental design to estimate the cost of filing taxes.

Research

Are Changes of Organizational Form Costly? Income Shifting and Business Entry Responses to Taxes

Drawing on administrative panel data covering the full population of business owners in the UK, we study the effects of differential tax liabilities across organizational forms on business entry and on income shifting.

Research

Do Only Tax Incentives Matter? Labor Supply and Demand Responses to an Unusually Large and Salient Tax Break

We explore labor supply responses to an unusually large and salient notch generated by the “Mini-Job” program in Germany.

Our Research: Income Taxes

What Drives Tax Policy? Political, Institutional and Economic Determinants of State Tax Policy

Are U.S. State Tax Policies Increasingly Polarized?

Do Taxes Affect Pre-Tax Income Inequality? Evidence from 100 Years of U.S. State Tax Policies

One Hundred Years of U.S. State Taxation

Rising Income Tax Complexity

Increasing Hours Worked: Moonlighting Responses to a Large Tax Reform

Estimating the Costs of Filing Tax Returns and the Potential Savings from Policies Aimed at Reducing these Costs

How Taxing Is Tax Filing? Using Revealed Preferences to Estimate Compliance Costs

Are Changes of Organizational Form Costly? Income Shifting and Business Entry Responses to Taxes

Do Only Tax Incentives Matter? Labor Supply and Demand Responses to an Unusually Large and Salient Tax Break

More topics