Does the beast” work (would raising taxes just increase spending)? “starve Dynamic scoring Should official scorekeepers account for macroeconomic effects in their revenue estimates? Issues Permanent versus temporary tax cuts Taxes and the recession/economic stimulus Taxes and small business Taxes and Social Policy; Marriage Penalties; Charitable Contributions [Friday, 1/6, 10am] (Sammartino, Toder, and Maag; TIA 46-50; Burman and Slemrod, Weekend with “My Nick and Adam”; Wood; CBO, Better or Worse” (skim)) “For Elaine Maag, Tax Policy Center/ Urban Institute, Running social policy through the tax code Tax policy as social welfare program Tax policy as replacement for government programs Increasing importance of federal tax credits Phase-ins and outs and marginal tax rates Marriage (and divorce) penalties The Parable of the AMT; Environmental Tax; Sin Taxes and Taxes” “Corrective [Monday, 1/9, 10am] (Burman, Alternative Minimum Tax”; Tax Policy Center, AMT Tables” “The “Baseline (skim); Morris and Mathur; McKibbon and Wilcoxen; Morris) Speaker: Adele Morris, Tax Policy Center/Brookings Institution (11:15) Environmental taxation Carbon tax, gas tax, cap and trade Environmental politics Transition issues Tax incentives for innovation Environmental tax breaks How a fuel efficient car tax credit could have discouraged purchase of fuel efficient cars Chicken poop tax credit AMT: poster child for pointless tax complexity Social Security Reform [Monday, 1/9, 1:30pm] (Diamond and Orszag; Biggs) Speaker: Melissa Favreault, Urban Institute; Nancy Altman, Social Security Works
Does “starve the beast” work (would raising taxes just increase spending)? Dynamic scoring Should official scorekeepers account for macroeconomic effects in their revenue estimates? Issues Permanent versus temporary tax cuts Taxes and the recession/economic stimulus Taxes and small business Taxes and Social Policy; Marriage Penalties; Charitable Contributions [Friday, 1/6, 10am] (Sammartino, Toder, and Maag; TIA 46-50; Burman and Slemrod, “My Weekend with Nick and Adam”; Wood; CBO, “For Better or Worse” (skim)) Elaine Maag, Tax Policy Center/ Urban Institute, Running social policy through the tax code Tax policy as social welfare program Tax policy as replacement for government programs Increasing importance of federal tax credits Phase-ins and outs and marginal tax rates Marriage (and divorce) penalties The Parable of the AMT; Environmental Tax; Sin Taxes and “Corrective Taxes” [Monday, 1/9, 10am] (Burman, “The Alternative Minimum Tax”; Tax Policy Center, “Baseline AMT Tables” (skim); Morris and Mathur; McKibbon and Wilcoxen; Morris) Speaker: Adele Morris, Tax Policy Center/Brookings Institution (11:15) Environmental taxation Carbon tax, gas tax, cap and trade Environmental politics Transition issues Tax incentives for innovation Environmental tax breaks How a fuel efficient car tax credit could have discouraged purchase of fuel efficient cars Chicken poop tax credit AMT: poster child for pointless tax complexity Social Security Reform [Monday, 1/9, 1:30pm] (Diamond and Orszag; Biggs) Speaker: Melissa Favreault, Urban Institute; Nancy Altman, Social Security Works
Burman_Syllabus_TaxPolicy_Jan2018.docx