AEI scholars have contributed to the federal tax news and analysis publication, Tax Notes, through a special column called On the Margin for the last five years. This column has featured some of the most profound and current AEI tax research.
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In On the Margin's sixth annual survey of public opinion on tax issues, Bowman and Marsico discuss attitudes about federal and state tax burdens, return filing, and the priority the public places on tax reform.
In addition to environmental externalities such as air pollution, driving imposes other externalities such as congestion and accidents that are not internalized by individual drivers. An increase in driving-related taxes provides a better way to address those externalities than some of the regulations currently used.
Viard explains that tax increases cause the overall price level to rise if they are accommodated by the Federal Reserve. A tax increase is likely to be accommodated only if it significantly reduces the real wages employers are willing to pay, as would be true for the introduction of a large VAT or retail sales tax.
The OECD’s BEPS initiative is a laudable project, but the OECD’s attempts to revise the existing transfer pricing regime may significantly alter the incentives facing multinational taxpayers and national tax authorities.
On the Margin’s fifth annual survey of public opinion about taxes focuses on opinions about the IRS. The agency has received intense public and congressional attention since the May 10 revelation that the Exempt Organizations office targeted Tea Party and other conservative groups for special scrutiny.
In this article, Strain and Viard outline six realities that will likely shape the policy response to the long-run fiscal imbalance: defense spending, entitlements, revenue, consumption taxation, middle-income earners, and bipartisan agreement.