Tax Policy and the Economy, Volume 36.

• Position: NBER Books

Robert Moffitt, editor

https://www.journals.uchicago.edu/toc/tpe/2022/36

This volume presents five new studies on current topics in taxation and government spending.

Natasha Sarin, Lawrence Summers, Owen Zidar, and Eric Zwick study how investors respond to taxes on capital gains, whether their incentives to invest are affected by those taxes, and whether that responsiveness has changed over time.

Ethan Rouen, Suresh Nallareddy, and Juan Carlos Suarez Serrato revisit the question of whether cuts to corporate taxes increase income inequality, bringing new data and new statistical techniques to generate fresh findings.

Alan Auerbach and William Gale investigate whether the advantages and disadvantages of different types of taxation are affected when interest rates stay low for long periods, as has been the case in the United States for many years.

Nora Gordon and Sarah Reber study the...