WorldCat Identities

Gravelle, Jane

Overview
Works: 184 works in 553 publications in 1 language and 7,936 library holdings
Genres: Encyclopedias  Reference works 
Roles: Author, Editor
Publication Timeline
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Most widely held works by Jane Gravelle
The encyclopedia of taxation and tax policy( Book )

13 editions published between 1999 and 2005 in English and held by 813 WorldCat member libraries worldwide

"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website
The economic effects of taxing capital income by Jane Gravelle( Book )

10 editions published in 1994 in English and held by 509 WorldCat member libraries worldwide

Should capital income be taxed at all? And, if capital income is to be taxed, what is the best way to do it? Gravelle devotes two chapters to the first question, and then, in answer to the second question, covers a broad range of topics - corporate taxation, tax neutrality, capital-gains taxes, tax treatment of retirement savings, and capital-income taxation and international competitiveness. Gravelle also includes a comprehensive history of tax institutions and data on constructing effective tax rates that are not available elsewhere
Who bears the burden of the corporate tax (and why)? : the open economy case by Jane Gravelle( )

1 edition published in 1998 in English and held by 251 WorldCat member libraries worldwide

Estate and gift taxes : economic issues by Jane Gravelle( Book )

15 editions published between 2000 and 2007 in English and held by 170 WorldCat member libraries worldwide

Tax expenditures : compendium of background material on individual provisions by United States( Book )

3 editions published in 1976 in English and held by 158 WorldCat member libraries worldwide

Economic issues surrounding the estate and gift tax : a brief summary by Jane Gravelle( )

10 editions published between 2001 and 2008 in English and held by 138 WorldCat member libraries worldwide

Capital gains taxes : an overview by Jane Gravelle( )

5 editions published between 1997 and 2007 in English and held by 138 WorldCat member libraries worldwide

The marriage tax penalty by Jane Gravelle( Book )

6 editions published between 2001 and 2003 in English and held by 117 WorldCat member libraries worldwide

Tax cuts and economic stimulus : how effective are the alternatives? by Jane Gravelle( )

5 editions published between 2002 and 2004 in English and held by 115 WorldCat member libraries worldwide

Fact sheet on congressional tax proposals by Jane Gravelle( Book )

8 editions published between 1999 and 2002 in English and held by 114 WorldCat member libraries worldwide

Tax incentives for charity : an overview of legislative proposals by Jane Gravelle( Book )

13 editions published between 2002 and 2007 in English and held by 111 WorldCat member libraries worldwide

Estate taxes and family businesses : economic issues by Jane Gravelle( )

9 editions published between 2005 and 2008 in English and held by 105 WorldCat member libraries worldwide

The flat tax and other proposals : who will bear the tax burden? by Jane Gravelle( )

4 editions published in 1995 in English and held by 105 WorldCat member libraries worldwide

Individual retirement accounts (IRAs) : issues, proposed expansion and universal savings accounts by Jane Gravelle( Book )

9 editions published between 1999 and 2003 in English and held by 104 WorldCat member libraries worldwide

The Tax reduction act of 1975, P.L. 94-12 (H.R. 2166) : the legislative development of each provision, including those items not adopted by Susan L Drake( Book )

4 editions published in 1975 in English and held by 101 WorldCat member libraries worldwide

Economic analysis of the charitable contribution deduction for non-itemizers by Jane Gravelle( Book )

14 editions published between 1992 and 2007 in English and held by 100 WorldCat member libraries worldwide

Who bears the burden of the corporate tax in the open economy? by Jane Gravelle( Book )

12 editions published in 2001 in English and held by 96 WorldCat member libraries worldwide

Abstract: This paper investigates the long-run incidence of the corporate income tax in an open-economy model calibrated with two economies: the United States and a larger mirror economy representing the rest of the world. Imperfect substitutability of domestic and foreign products plays a key role in limiting - often eliminating - the incidence borne by domestic labor. We reach two novel conclusions. First, contrary to conventional wisdom, our analysis reveals that most of the long-run incidence of the corporate income tax is not borne by domestic labor. Nor is much of it borne by landowners. This finding is usually true even at an implausibly large portfolio substitution elasticity. The incidence is typically borne by domestic capital, as in the original Harberger (1962) closed-economy model. Second, for those parameter values in which the incidence is not borne mostly by domestic capital, interestingly, most of the incidence is exported. The exportation of the incidence of the corporate income tax, which has received little or no attention in the previous literature, might motivate tax coordination between countries. These results are robust to a range of parameter values and model assumptions. Our model is also compatible with several empirical rigidities
Overview of the federal tax system by David Brumbaugh( )

4 editions published between 2005 and 2006 in English and held by 89 WorldCat member libraries worldwide

Economic stimulus : issues and policies by Jane Gravelle( )

16 editions published in 2009 in English and held by 85 WorldCat member libraries worldwide

The National Bureau of Economic Research (NBER), in December 2008, declared the economy in recession since December 2007. With the worsening performance of the economy beginning in September 2008, Congress passed and President Obama signed a much larger stimulus package composed of spending and tax cuts. The American Recovery and Reinvestment Act of 2009 (ARRA, P.L. 111-5), a $787 billion package with $286 billion in tax cuts and the remainder in spending, was signed into law on February 17, 2009. It includes spending for infrastructure, unemployment benefits, and food stamps, revenue sharing with the states, middle class tax cuts, and business tax cuts. Also in 2008 and 2009, the government intervened in specific financial markets by providing financial assistance to troubled firms and enacting legislation granting authority to the Treasury Department to purchase $700 billion in assets. The broad intervention into the financial markets was passed to avoid the spread of financial instability; but there are disadvantages, including leaving the government holding large amounts of mortgage debt.)X
 
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Audience level: 0.54 (from 0.43 for The encycl ... to 0.71 for Tax incent ...)

The economic effects of taxing capital income
Covers
The economic effects of taxing capital incomeThe marriage tax penalty
Alternative Names
Gravelle, Jane Gibson

Languages
English (165)