This paper estimates the price and income elasticities of charitable giving using the 2009 Panel Study of Income Dynamics. It then considers the likely effects of the 2013 personal income tax rate increases and possible tax deduction limits currently under consideration.
Tuesday's Consumer Price Index report had some important implications for taxpayers. To offset recent increases in the CPI, the incomes that taxpayers can earn before moving into higher tax brackets will be roughly 1.7 percent higher next year.
Thank you very much, Arthur – both for that kind introduction and for everything you do to advance the cause of human freedom.And a Happy Constitution Day to you all.Now, you might think there are few demographic groups more easily stereotyped than middle-aged, Mormon, constitutional lawyers.
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.
Opponents of capital income taxation must reframe the policy debate by explaining the economic disadvantages of capital income taxes and proposing alternative budgetary measures that maintain tax fairness.
As policy makers reevaluate popular tax breaks in the face of growing revenue needs, they should carefully rethink the rationale for favoring homeownership over renting. On balance, there is no clear evidence to suggest that homeownership causes stronger communities or better outcomes for children.
The Shadow Financial Regulatory Committee (SFRC) is a group of publicly recognized independent experts on the financial services industry — including experts in banking, insurance, and securities — who meet regularly to study and critique regulatory policies affecting this sector of the economy.
Join us to hear Senator Jeff Flake (R-AZ), a member of the Senate Foreign Relations Committee, as he addresses the role Congress should play in expanding trade opportunities and increasing market access for US businesses. A panel will then discuss the current status of the TPP, trade promotion authority, and the Obama administration’s trade agenda.
AEI's Marilyn Ware Center for Security Studies will host General Mark Welsh III, Chief of Staff of the US Air Force for the concluding session of its series with the Joint Chiefs of Staff.
Join AEI for a discussion of two new policy proposals that address the use of road pricing and public-private partnerships, as well as state efforts to enhance infrastructure and economic competitiveness.
Join AEI for a discussion of professional sports subsidies and — fittingly — for a free lunch.
AEI’s Jeffrey Eisenach will argue in favor of a generic antitrust enforcement model with primary enforcement by the FTC and Jonathan Baker of American University will maintain that an industry-specific regulator like the FCC is needed to work with antitrust enforcers to shape competition in the broadband industry. The debate will be moderated by US Court of Appeals Judge Stephen Williams.