Poterba, James M.
Most widely held works by James M Poterba
Borderline case international tax policy, corporate research and development, and investment ( Book )
7 editions published between 1997 and 1998 in English and held by 915 libraries worldwide
"The growing integration of world markets for capital and goods, coupled with the rise of instantaneous worldwide communication, has made identification of corporations as "American," "Dutch," or "Japanese" extremely difficult. Yet tax treatment does depend of where a firm is chartered. And, as Borderline Case documents, there is little doubt that tax rules for firms doing business in several nations--firms that account for more than three-quarters of corporate R & D spending in the United States--have substantial effects on corporate decisionmaking and, ultimately, U.S. competitiveness. This book explores the impact of the U.S. tax code and its incentives on the international activities of U.S.- and foreign-based firms: basic research outlays, expenditures on product and process development, and plant and equipment investment. The authors include industry experts from large multinational firms in technology and pharmaceuticals, academic researchers who have explored the quantitative impact of tax provisions on R & D, and tax policy analysts who have examined international tax rules in the broader context of tax reform. These experts look at how corporate investment and R & D are shaped by specific tax provisions, such as the definition of taxable income, relative tax burdens on domestic and foreign business, taxation of earnings repatriated to the United States, deductibility of expenses of worldwide operations, and U.S. corporate taxes relative to other countries. The volume explores prescriptions and prospects for tax reform and reviews major reform proposals and their implications for the behavior of multinational business."--Publisher's description.
Tax policy and the economy. 15 ( Book )
4 editions published in 2001 in English and held by 579 libraries worldwide
Global warming : economic policy responses ( Book )
7 editions published between 1991 and 1993 in English and held by 578 libraries worldwide
Public policies and household saving ( Book )
5 editions published in 1994 in English and held by 464 libraries worldwide
The declining U.S. national saving rate has prompted economists and policymakers to ask, should the federal government encourage saving, and if so, through which policies? In order to better understand saving programs, this volume provides a systematic and detailed description of saving policies in the G-7 industrialized nations: the United States, Canada, France, Germany, Italy, Japan, and the United Kingdom.
International comparisons of household saving ( Book )
7 editions published in 1994 in English and held by 426 libraries worldwide
Governments and corporations may chip in, but around the world household saving is the biggest factor in national saving. To better understand why saving rates differ from country to country, this volume provides the most up-to-date analyses of patterns of household saving behavior in Canada, Italy, Japan, Germany, the United Kingdom, and the United States. Each of the six chapters examines micro data sets of household saving within a particular country and summarizes statistics on patterns of saving by age, income, and other demographic factors. The authors provide age-earning profiles and analyses of the accumulation of wealth over the lifetime in a clear way that allows quick comparisons of earning, consumption, and saving in the six countries. Designed as a companion to Public Policies and Household Saving (1994), which addresses saving policies in the G-7 nations, this volume offers detailed descriptions of saving behavior in all G-7 nations except France.
Fiscal institutions and fiscal performance ( Book )
9 editions published in 1999 in English and held by 388 libraries worldwide
Tax policy and the economy ( Book )
12 editions published between 1993 and 2007 in English and held by 365 libraries worldwide
Policy implications of current research on taxation and government expenditure programs; topies include issues relevant to current policy debates. This NBER series presents current academic research findings in the areas of taxation and government spending. The papers included provide important background information for policy analysts in government and the private sector without making specific policy recommendations. The papers in Volume 19 address issues relevant to current policy debates as well as questions that are of longer-term interest. Topics include a comparison of federal, state, and local pre-kindergarten educational programs, the cost-effectiveness of different health insurance reform proposals, economic growth in countries with low marginal corporate income tax rates, the disparity between corporate income as reported to investors and as calculated for corporate tax liability, and the relationship between pyramidal structures and the taxation of intercorporate dividends.
Empirical foundations of household taxation ( Book )
6 editions published in 1996 in English and held by 352 libraries worldwide
Historically, tax policy debates - and reforms - have depended heavily on estimates of how alternative tax rules would affect household and firm behavior. Research showing that capital gains realizations were very sensitive to capital gains tax rates played an important role in the 1978 capital gains tax reform. The 1981 Economic Recovery Tax Act was bolstered by studies suggesting that reductions in marginal tax rates would increase household labor supply and saving. In the early 1990s, federal tax policy debates focused on how raising marginal tax rates would affect household behavior and reported taxable income.
Housing markets in the United States and Japan ( Book )
4 editions published in 1994 in English and held by 318 libraries worldwide
Tax policy and the economy. 18 ( Book )
2 editions published in 2004 in English and held by 304 libraries worldwide
Fiscal reform in Colombia : problems and prospects ( Book )
3 editions published in 2005 in English and held by 203 libraries worldwide
"Colombia, once a model of fiscal discipline for other Latin American nations, has seen its fiscal situation deteriorate since the early 1990s. Higher government spending, taxes that did not keep pace with expenditures, and severe recession led to an unsustainable debt-to-GDP ratio of 52 percent in 2002. Short-term tax increases, even coupled with spending reforms, have not restored Colombia to fiscal balance. A Colombian government commission charged with researching more long-term tax and fiscal reforms gave rise to the selected essays included in this book, each coauthored by Colombian and North American public finance experts. The analyses and recommendations have particular policy relevance for developing economies."--BOOK JACKET.
Tax policy and the economy. 21 ( Book )
4 editions published in 2007 in English and held by 160 libraries worldwide
Tax policy and the economy. 17 ( Book )
3 editions published in 2003 in English and held by 156 libraries worldwide
Tax policy and the economy 20 ( Book )
4 editions published in 2006 in English and held by 128 libraries worldwide
The history of annuities in the United States by James M Poterba ( Book )
9 editions published in 1997 in English and No Linguistic content and held by 106 libraries worldwide
Abstract and ordering information available via the Internet at the publisher's website.
Why do economists disagree about policy? : the roles of beliefs about parameters and values by Victor R Fuchs ( Book )
8 editions published in 1997 in English and No Linguistic content and held by 106 libraries worldwide
The costs of annuitizing retirement payouts from individual accounts by James M Poterba ( Book )
9 editions published in 1999 in English and No Linguistic content and held by 104 libraries worldwide
Capital gains tax rules, tax loss trading, and turn-of-the-year returns by James M Poterba ( Book )
8 editions published in 1998 in English and No Linguistic content and held by 104 libraries worldwide
Implications of rising personal retirement saving by James M Poterba ( Book )
8 editions published between 1997 and 1999 in English and No Linguistic content and held by 100 libraries worldwide
The effects of special saving programs on saving and wealth by James M Poterba ( Book )
8 editions published between 1993 and 1995 in English and No Linguistic content and held by 99 libraries worldwide
401(k) plans Air--Pollution--Economic aspects Air--Pollution--Government policy Annuities Asset allocation Budget Budget deficits Capital gains tax Capital gains tax--Econometric models Capital investments Colombia Conference proceedings Corporations--Taxation Deficit financing Economic history Economic policy Environmental impact charges Finance, Public--States Fiscal policy Global warming Great Britain Greenhouse effect, Atmospheric Households--Economic aspects Housing Income tax Individual retirement accounts Individual retirement accounts--Econometric models Inheritance and transfer tax--Econometric models International business enterprises--Taxation Investments--Taxation Japan Labor supply--Effect of taxation on Older people--Economic conditions Periodicals Rate of return--Econometric models Research, Industrial--Taxation Research and development tax credit Retirement income Retirement income--Econometric models Saving and investment Saving and investment--Case studies Saving and investment--Econometric models Saving and investment--Government policy Social security Statistics Taxation Taxation--Law and legislation Taxation--Law and legislation--Economic aspects Tax incentives United States
Poterba, J. 1958-
Poterba, J. (James)
Poterba, J. (James), 1958-
Poterba, J. M. 1958-
Poterba, James 1958-
Poterba, James M
Poterba, James Michael 1958-