WorldCat Identities

Poterba, James M.

Works: 343 works in 1,899 publications in 1 language and 26,953 library holdings
Genres: Conference papers and proceedings  Periodicals 
Roles: Author, Editor, Other, Honoree, Compiler
Publication Timeline
Most widely held works by James M Poterba
Tax policy and the economy by James M Poterba( )

36 editions published between 1992 and 2016 in English and held by 3,034 WorldCat member libraries worldwide

Recent academic research findings on topics relating to taxation and social insurance policy, including the implicit tax imposed by Medicaid on private long-term care insurance benefits, an alternative system of unemployment insurance, and federal energy tax policy
Borderline case : international tax policy, corporate research and development, and investment by James M Poterba( )

13 editions published between 1997 and 1998 in English and held by 2,217 WorldCat member libraries worldwide

This report 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 auth
Fiscal institutions and fiscal performance by James M Poterba( )

21 editions published in 1999 in English and held by 1,865 WorldCat member libraries worldwide

Fiscal Institutions and Fiscal Performance probes the role that budgetary institutions play in explaining the size of a country's financial deficit and, within that framework, explores the range of likely corrective actions that might limit the size of such deficits. This far-reaching collection considers the design and operation of fiscal institutions; it scrutinizes the effect of budgetary rules and procedures on fiscal-policy outcomes around the world; and it examines those combinations of institutional structure and fiscal policy that might best restrict the advance of budget deficits, limit the growth of national debt, and ensure fiscal responsibility
Public policies and household saving by James M Poterba( )

15 editions published between 1994 and 2007 in English and held by 1,805 WorldCat member libraries worldwide

This detailed summary of the saving incentives of the G-7 nations will be an invaluable reference for policymakers and academics interested in personal saving behavior
International comparisons of household saving by James M Poterba( )

18 editions published between 1994 and 2007 in English and held by 1,734 WorldCat member libraries worldwide

Governments and corporations may chip in, but around the world houshold saving is the biggest factor in national saving. To better understand why saving rates differ across countries, 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 between 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
Tax policy and the economy( )

4 editions published in 2001 in English and held by 1,453 WorldCat member libraries worldwide

Tax policy and the economy by James M Poterba( )

4 editions published in 2003 in English and held by 1,084 WorldCat member libraries worldwide

Fiscal Implications of School Accountability Initiatives<br>David N. Figlio<br>The Benefits of the Home Mortgage Interest Deductions<br>Edward L. Glaeser and Jesse M. Shapiro<br>Did the 2001 Tax Rebate Stimulate Spending? Evidence from Taxpayer Surveys<br>Matthew D. Shapiro and Joel Slemrod<br>Who Gets Paid to Save?<br>Jagadeesh Gokhale and Laurence J. Kotlikoff<br>Do U.S. Multinationals Face Different Tax Burdens than Other Companies?<br>Julie H. Collins and Douglas A. Shakelford<br>The Divergence Between Book and Tax Income<br>Mihir A. Desai
Empirical foundations of household taxation by Martin S Feldstein( )

14 editions published in 1996 in English and held by 852 WorldCat member libraries worldwide

Despite decades of interest by scholars and policy makers in the effect of tax policy on household behavior, there is still considerable controversy about the key empirical links among tax rates, household behavior, and revenue collections. The eight papers in this volume present new statistical findings on how taxes affect a range of household decisions, including labor supply, saving, choice of health insurance plan, choice of child care arrangements, portfolio choice, and tax evasion. They also present new analytical results on the effects of different types of tax policy. All of this research relies on household-level data - drawn either from public-use tax return files provided by the U.S. Treasury or from large household-level surveys - to explore various aspects of the relationship between taxes and household behavior
Housing markets in the United States and Japan by Yukio Noguchi( )

13 editions published between 1994 and 2007 in English and held by 821 WorldCat member libraries worldwide

Ten essays, by Japanese and American scholars, discuss the evolution of housing prices, the link between housing markets and personal saving behavior, commuting, housing finance, and the impact of public policy on housing markets. The first pair of papers analyzes the source of the house price increase in Japan during the 1980s, and the corresponding determinants of house price fluctuations in the United States. The second pair discusses mortgage financing in Japan and explains the relationships between mortgages and other financial markets in the United States
Global warming : economic policy responses by R, Ed Dornbusch( Book )

19 editions published between 1991 and 1993 in English and held by 614 WorldCat member libraries worldwide

Estudio sobre el calentamiento de la tierra, los efectos medioambientales y los cambios climáticos, centrado sobre todo en las iniciativas económicas para la reducción de las emisiones de dióxido y clorurofluoruros de carbón, así como las medidas de cooperación internacional
Fiscal reform in Colombia : problems and prospects( Book )

7 editions published in 2005 in English and held by 216 WorldCat member 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."--Jacket
Tax policy and the economy( )

8 editions published between 1999 and 2006 in English and held by 154 WorldCat member libraries worldwide

Why do economists disagree about policy? : the roles of beliefs about parameters and values by Victor R Fuchs( Book )

13 editions published in 1997 in English and held by 132 WorldCat member libraries worldwide

This paper reports the results of surveys of specialists in labor economics and public economics at 40 leading research universities in the United States. Respondents provided opinions of policy proposals; quantitative best estimates and 95% confidence intervals for economic parameters; answers to values questions regarding income redistribution, efficiency versus equity, and individual versus social responsibility; and their political party identification. We find considerable disagreement among economists about policy proposals. Their positions on policy are more closely related to their values than to their estimates of relevant economic parameters or to their political party identification. Average best estimates of the economic parameters agree well with the ranges summarized in surveys of relevant literature, but the individual best estimates are usually widely dispersed. Moreover, economists, like experts in many fields, appear more confident of their estimates than the substantial cross-respondent variation in estimates would warrant. Finally although the confidence intervals in general appear to be too narrow, respondents whose best estimates are farther from the median tend to give wider confidence intervals for those estimates
The history of annuities in the United States by James M Poterba( Book )

14 editions published in 1997 in English and held by 130 WorldCat member libraries worldwide

Abstract and ordering information available via the Internet at the publisher's website
Capital gains tax rules, tax loss trading, and turn-of-the-year returns by James M Poterba( Book )

13 editions published in 1998 in English and held by 126 WorldCat member libraries worldwide

This paper investigates the effect of specific features of the U.S. capital gains tax on turn-of-the-year stock returns. It focuses on two tax changes. The first, enacted in 1969, reduced the fraction of long-term losses that were deductible from Adjusted Gross Income from 100 percent to 50 percent. The second, part of the Tax Reform Act of 1976, raised the required holding period for long-term gains and losses from six months to one year. This paper describes how each of these tax changes should have affected incentives for year-end capital loss realization and the potential magnitude of the turn of the year effect in stock returns. We present evidence that is consistent with the hypothesis that detailed provisions of the capital gains tax, such as the short-term holding period, affect the link between past capital losses and turn-of-the-year stock returns. These findings provide support for the role of tax-loss trading in contributing to turn-of-the-year return patterns
Lump-sum distributions from retirement saving plans : receipt and utilization by James M Poterba( Book )

14 editions published between 1995 and 1996 in English and held by 125 WorldCat member libraries worldwide

One of the central issues in evaluating the ongoing shift from defined benefit (DB) to defined contribution (DC) pension plans is the degree to which assets in DC plans will be withdrawn before plan participants reach retirement age. The annual flow of withdrawals from such plans, which are known as lump sum distributions and which are frequently but not always associated with employment changes, has exceeded $100 billion in recent years. This flow is substantially greater than the flow of new contributions to IRAs and other targeted retirement saving programs. This paper draws on data from the 1993 Current Population Survey and the Health and Retirement Survey to summarize the incidence and disposition of lump sum distributions. We find that while less than half of all lump sum distributions are rolled over into IRAs or other retirement saving plans, large distributions are substantially more likely to be saved than smaller ones are. Consequently, more than half of the dollars paid out as lump sum distributions are reinvested. We also explore the correlation between various individual characteristics and the probability of rolling over a lump sum distribution. This is a first step toward developing a model that can be used to evaluate the long- term effects of lump sum distributions, or policies that might affect them, on the financial status of elderly households
Fiscal institutions and public sector labor markets by James M Poterba( Book )

13 editions published in 1998 in English and held by 125 WorldCat member libraries worldwide

This paper investigates how state and local fiscal institutions affect the pattern of relative wages between state and local government employees and their private sector counterparts. It focuses on changes in relative wages during the 1979-1986 period. Empirical analysis of data from the Current Population Survey suggests that in places with limitations on local property taxes, and to a lesser extent state-level tax and expenditure caps, public sector wages grew more slowly than the wages paid to comparable workers in the private sector. The differential movement of public sector and private sector wages is particularly pronounced for college-educated women who work in the local public sector. Many of these employees are public school teachers. There is some evidence that the impact of fiscal limits is most pronounced in the years immediately following their adoption, and that the effect of these limits weakens over time
Estate and gift taxes and incentives for inter vivos giving in the United States by James M Poterba( Book )

13 editions published between 1998 and 1999 in English and held by 123 WorldCat member libraries worldwide

This paper describes the current estate and gift tax rules that apply to intergenerational transfers in the United States. It summarizes the incentives for inter vivos giving as a strategy for reducing estate tax liability. It shows that the current level of intergenerational transfers is much lower than the level that would be implied by simple models of dynastic utility maximization. Moreover, it demonstrates that even among elderly households with net worth in excess of $2.5 million, roughly four times the net worth at which the estate tax takes effect, only about forty-five percent take advantage of the opportunity for tax-free inter vivos giving. Cross-sectional regressions using the 1995 Survey of Consumer Finances suggest that transfers rise with household net worth, possibly reflecting the impact of progressive estate taxes. In addition, households with a preponderance of their net worth in illiquid forms, such as a private business, are less likely to make transfers than their equally wealthy counterparts with more liquid wealth. Households with substantial unrealized capital gains, for whom the benefits of capital asset basis step-up at death are greatest, are less likely to make large inter vivos transfers than similarly wealthy households with higher basis assets. Nevertheless, the aggregate flow of intergenerational transfers is much smaller than the level that would result if all households that were likely to face the estate tax attempted to transfer resources through inter vivos gifts
The estate tax and after-tax investment returns by James M Poterba( Book )

14 editions published in 1997 in English and held by 123 WorldCat member libraries worldwide

This paper explores the effect of estate and gift taxes on the after-tax rate of return earned by savers. The estate tax affects only a small fraction of households -- taxable decedents represented only 1.4 percent of all deaths in 1995 -- but the affected households account for a substantial fraction of household net worth. The estate tax can be viewed as a tax on capital income, with the effective rate depending on the statutory tax rate as well as the potential taxpayer's mortality risk. Because mortality rates rise with age, the effective estate tax burden is therefore greater for older than for younger individuals. The estate tax adds approximately 0.3 percentage points to the average tax burden on capital income for households headed by individuals between the ages of 50 and 59. For households headed by individuals between the ages of 70 and 79, however, the estate tax increases the tax burden on capital income by approximately 3 percentage points. The effects are even larger for older households. The paper also explores the fraction of the net worth held by households that are subject to the estate tax that could be transferred to the next generation with a program a per donee exemption from gift tax. While roughly one quarter of potentially taxable assets could be transferred in this way, actual levels of inter vivos giving are much lower than the levels that would one would expect if households were taking full advantage of this tax avoidance strategy
The costs of annuitizing retirement payouts from individual accounts by James M Poterba( Book )

13 editions published in 1999 in English and held by 123 WorldCat member libraries worldwide

This paper presents new evidence on the costs of purchasing private annuity contracts to spread a given stock of assets over an uncertain future lifetime. It also describes the operation of individual annuity arrangements within two large group retirement saving plans. First presents information on life annuity contracts that are now available in the individual single-premium-immediate annuity marketplace. For a 65-year-old male annuity buyer present discounted value of the payouts offered by the average policy available in June 1998 was approximately 85 percent of the purchase price. This assumes that the individual faces the mortality risks of the average individual in the population, and that the payouts are discounted at a riskless interest rate. The expected present value of payouts rises if we assume that the buyer faces the mortality rates of the typical annuitant, while it declines if we assume a higher riskier, interest rate for discounting. Second, the paper considers individual annuity policies available to participants in the government's Thrift Savings Plan. Because these annuities are purchased through a large group retirement saving program, some of the administrative costs are lower than those in the national individual annuity market. The expected present value of payouts is correspondingly higher than that in the public' market. Third individual annuity products offered by TIAA-CREF, the retirement system for college and university employees. TIAA offers annuities with non-guaranteed elements the highest payouts in the individual annuity market, mainly due to superior investment returns and low expenses. CREF annuities offer valuable payouts that reflect basis, the investment experience of the accounts
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Borderline case : international tax policy, corporate research and development, and investment
Borderline case : international tax policy, corporate research and development, and investmentFiscal institutions and fiscal performancePublic policies and household savingInternational comparisons of household savingTax policy and the economyTax policy and the economyEmpirical foundations of household taxationHousing markets in the United States and Japan
Alternative Names
James M. Poterba Amerikaans econoom

James M. Poterba amerikansk ekonom

James M. Poterba amerikansk økonom

James M. Poterba economista estadounidense

James Poterba

James Poterba économiste américain

James Poterba US-amerikanischer Ökonom und Hochschullehrer

Poterba, J.

Poterba, J. 1958-

Poterba, J. (James)

Poterba, J. (James), 1958-

Poterba, J. M. 1958-

Poterba, James

Poterba, James 1958-

Poterba, James M.

Poterba, James Michael 1958-


English (279)