Naomi E Feldman
Biographic Data
| ID | 5730871 |
|---|---|
| NAME | Naomi E Feldman |
| GIVEN NAMES | Naomi E |
| FAMILY NAME | Feldman |
| SIGNATURE | FELDMAN N E |
| AFFILIATIONS | Vanderbilt University |
| ORCID | 0000-0001-7053-9683 |
| VERIFIED | Yes |
| TOTAL WORKS | 5 |
| TOTAL CITATIONS | 18 |
| AUTHOR COUNT | 5 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 1982 |
| LATEST PUBLICATION YEAR | 2024 |
| H-INDEX | 3 |
Are Opportunity Zones an Effective Place-Based Policy
We evaluate the Opportunity Zones provision of the Tax Cuts and Jobs Act, focusing on its targeting and effects on investment and resident outcomes. The policy allowed substantial discretion for state governors to designate Opportunity Zones that were not necessarily the most distressed, though we find that in aggregate their ultimate selections were still somewhat well-targeted. However, we show that the policy is insufficient to encourage inves…
Skill choice and skill complementarity in eighteenth century England
Mental Accounting Effects of Income Tax Shifting
This paper analyzes a 1992 decrease in U.S. federal income tax withholding that shifted the timing of income tax payments while leaving ultimate tax burdens unchanged. Consequently income typically received as a lump-sum refund on filing a tax return was shifted into the previous year's monthly income. This paper considers the impact of the withholding change in the context of mental accounting and finds a decrease in the probability that househo…
Estimating Tax Noncompliance with Evidence from Unaudited Tax Returns
This article estimates the degree of tax noncompliance using evidence from unaudited tax returns. Measurements of noncompliance are derived from the relationship between reported charitable contributions and reported income from wages and salary as compared to alternative reported income sources such as self-employment, farm and other small business income. Assuming that the source of one's income is unrelated to one's charitable inclinations and…
Pl 94–142
Inevitably a law as important, pervasive, and radical as the Education of All Handicapped Act of 1975 (PL 94-142) provokes wide controversy and debate. Considering that PL 94-142 is critical to effective education of handicapped children, it is important that we conduct this debate in a reasonable and unsensational manner. In the case of PL 94-142, considered debate should include thoughtful presentation and interpretation of the basic concepts o…
Estimating Tax Noncompliance with Evidence from Unaudited Tax Returns
This article estimates the degree of tax noncompliance using evidence from unaudited tax returns. Measurements of noncompliance are derived from the relationship between reported charitable contributions and reported income from wages and salary as compared to alternative reported income sources such as self-employment, farm and other small business income. Assuming that the source of one's income is unrelated to one's charitable inclinations and…
Skill choice and skill complementarity in eighteenth century England
Are Opportunity Zones an Effective Place-Based Policy
We evaluate the Opportunity Zones provision of the Tax Cuts and Jobs Act, focusing on its targeting and effects on investment and resident outcomes. The policy allowed substantial discretion for state governors to designate Opportunity Zones that were not necessarily the most distressed, though we find that in aggregate their ultimate selections were still somewhat well-targeted. However, we show that the policy is insufficient to encourage inves…
Pl 94–142
Inevitably a law as important, pervasive, and radical as the Education of All Handicapped Act of 1975 (PL 94-142) provokes wide controversy and debate. Considering that PL 94-142 is critical to effective education of handicapped children, it is important that we conduct this debate in a reasonable and unsensational manner. In the case of PL 94-142, considered debate should include thoughtful presentation and interpretation of the basic concepts o…
Estimating Tax Noncompliance with Evidence from Unaudited Tax Returns
This article estimates the degree of tax noncompliance using evidence from unaudited tax returns. Measurements of noncompliance are derived from the relationship between reported charitable contributions and reported income from wages and salary as compared to alternative reported income sources such as self-employment, farm and other small business income. Assuming that the source of one's income is unrelated to one's charitable inclinations and…
Mental Accounting Effects of Income Tax Shifting
This paper analyzes a 1992 decrease in U.S. federal income tax withholding that shifted the timing of income tax payments while leaving ultimate tax burdens unchanged. Consequently income typically received as a lump-sum refund on filing a tax return was shifted into the previous year's monthly income. This paper considers the impact of the withholding change in the context of mental accounting and finds a decrease in the probability that househo…
Skill choice and skill complementarity in eighteenth century England
Are Opportunity Zones an Effective Place-Based Policy
We evaluate the Opportunity Zones provision of the Tax Cuts and Jobs Act, focusing on its targeting and effects on investment and resident outcomes. The policy allowed substantial discretion for state governors to designate Opportunity Zones that were not necessarily the most distressed, though we find that in aggregate their ultimate selections were still somewhat well-targeted. However, we show that the policy is insufficient to encourage inves…
Economics (3 works) · Fiscal Policy and Economic Growth (2 works) · Labour economics (2 works) · Accounting (1 works) · Accounting (1 works) · Actuarial science (1 works) · Apprenticeship (1 works) · Architectural engineering (1 works) · Art (1 works) · Australian History and Society (1 works)