Gerald Auten
Datos Biográficos
| ID | 1456581 |
|---|---|
| NOMBRE | Gerald Auten |
| NOMBRES | Gerald |
| APELLIDO | Auten |
| FIRMA | AUTEN G |
| AFILIACIONES | United States Department of the Treasury |
| VERIFICADO | No |
| TOTAL DE OBRAS | 8 |
| TOTAL DE CITAS | 43 |
| TOTAL COMO AUTOR | 8 |
| TOTAL COMO EDITOR | 0 |
| PRIMER AÑO DE PUBLICACIÓN | 1980 |
| AÑO MÁS RECIENTE DE PUBLICACIÓN | 2023 |
| ÍNDICE H | 4 |
Income Inequality in the United States
Recent Trends in US Income Distributions in Tax Record Data Using More Comprehensive Measures of Income Including Real Accrued Capital Gains
Use of Internal Revenue Service (IRS) tax records improves researchers' ability to track income trends, although the focus on taxable market income in this research excludes important income sources. Using IRS data in combination with other data sources, we explore the effect of measuring inequality levels and trends with income, including real accrued capital gains based on Haig-Simons principles. While median market income fell 10% from 1989 to…
Charitable Giving, Income, and Taxes
Charitable Giving, Income, and Taxes: An Analysis of Panel Data by Gerald E. Auten, Holger Sieg and Charles T. Clotfelter. Published in volume 92, issue 1, pages 371-382 of American Economic Review, March 2002
The Effect of Income Taxes on Household Income
Research on the distribution of income during the 1980s has identified a trend towards increasing inequality, which may be the continuation and acceleration of trends spanning several decades. This paper explores to what extent behavioral responses to the tax changes during the 1980s may also explain the rising inequality. The 1986 Tax Reform Act is used as a natural experiment to explore the roles played by both taxes and a variety of nontax fac…
Policy Watch
From 1922 to 1986, long-term capital gains were taxed at lower rates than other income, generally by allowing a portion of long-term capital gains to be excluded from taxable income. While taxing capital gains at the same rates as other income has been hailed by some as a major accomplishment of tax reform, it has been criticized by others as one of its main flaws. As a result, there have been proposals each year since 1986 to restore some type o…
The variability of individual charitable giving in the US
Using five-year panel data, this study examines the various dimensions of the variability of individual charitable contributions at all income levels: the variation in the generosity of individuals and the variability of the individuals’ giving over a five-year period. The study finds considerable variability of both kinds. One finding is that the variability of generosity is substantially greater at the higher income levels. Another finding is t…
A Sequential Model of Congressional Appropriations
While the incrementalist and externalist models of budgeting are sometimes viewed as competing interpretations, they are not mutually exclusive. This research tests a model incorporating both topdown and bottom-up features of federal budgeting. The sequential model has several features not commonly found in the empirical budgeting literature, including: (1) treatment of the sequential processes of budgeting, (2) use of a budget constraint which i…
Capital Gains Taxes and Realizations
This paper is concerned with the effects of capital gains taxes on realizations of accrued capital gains. Previous empirical studies are summarized and exploratory new research using pooled cross‐section and time‐series tax data is presented. Capital gains realizations are found to be responsive to capital gains tax rates. The magnitude of the response, however, is not sufficient to support the conclusion that a capital gains tax cut would pay fo…
A Sequential Model of Congressional Appropriations
While the incrementalist and externalist models of budgeting are sometimes viewed as competing interpretations, they are not mutually exclusive. This research tests a model incorporating both topdown and bottom-up features of federal budgeting. The sequential model has several features not commonly found in the empirical budgeting literature, including: (1) treatment of the sequential processes of budgeting, (2) use of a budget constraint which i…
Income Inequality in the United States
The variability of individual charitable giving in the US
Using five-year panel data, this study examines the various dimensions of the variability of individual charitable contributions at all income levels: the variation in the generosity of individuals and the variability of the individuals’ giving over a five-year period. The study finds considerable variability of both kinds. One finding is that the variability of generosity is substantially greater at the higher income levels. Another finding is t…
Recent Trends in US Income Distributions in Tax Record Data Using More Comprehensive Measures of Income Including Real Accrued Capital Gains
Use of Internal Revenue Service (IRS) tax records improves researchers' ability to track income trends, although the focus on taxable market income in this research excludes important income sources. Using IRS data in combination with other data sources, we explore the effect of measuring inequality levels and trends with income, including real accrued capital gains based on Haig-Simons principles. While median market income fell 10% from 1989 to…
Policy Watch
From 1922 to 1986, long-term capital gains were taxed at lower rates than other income, generally by allowing a portion of long-term capital gains to be excluded from taxable income. While taxing capital gains at the same rates as other income has been hailed by some as a major accomplishment of tax reform, it has been criticized by others as one of its main flaws. As a result, there have been proposals each year since 1986 to restore some type o…
Capital Gains Taxes and Realizations
This paper is concerned with the effects of capital gains taxes on realizations of accrued capital gains. Previous empirical studies are summarized and exploratory new research using pooled cross‐section and time‐series tax data is presented. Capital gains realizations are found to be responsive to capital gains tax rates. The magnitude of the response, however, is not sufficient to support the conclusion that a capital gains tax cut would pay fo…
A Sequential Model of Congressional Appropriations
While the incrementalist and externalist models of budgeting are sometimes viewed as competing interpretations, they are not mutually exclusive. This research tests a model incorporating both topdown and bottom-up features of federal budgeting. The sequential model has several features not commonly found in the empirical budgeting literature, including: (1) treatment of the sequential processes of budgeting, (2) use of a budget constraint which i…
The variability of individual charitable giving in the US
Using five-year panel data, this study examines the various dimensions of the variability of individual charitable contributions at all income levels: the variation in the generosity of individuals and the variability of the individuals’ giving over a five-year period. The study finds considerable variability of both kinds. One finding is that the variability of generosity is substantially greater at the higher income levels. Another finding is t…
Policy Watch
From 1922 to 1986, long-term capital gains were taxed at lower rates than other income, generally by allowing a portion of long-term capital gains to be excluded from taxable income. While taxing capital gains at the same rates as other income has been hailed by some as a major accomplishment of tax reform, it has been criticized by others as one of its main flaws. As a result, there have been proposals each year since 1986 to restore some type o…
The Effect of Income Taxes on Household Income
Research on the distribution of income during the 1980s has identified a trend towards increasing inequality, which may be the continuation and acceleration of trends spanning several decades. This paper explores to what extent behavioral responses to the tax changes during the 1980s may also explain the rising inequality. The 1986 Tax Reform Act is used as a natural experiment to explore the roles played by both taxes and a variety of nontax fac…
Charitable Giving, Income, and Taxes
Charitable Giving, Income, and Taxes: An Analysis of Panel Data by Gerald E. Auten, Holger Sieg and Charles T. Clotfelter. Published in volume 92, issue 1, pages 371-382 of American Economic Review, March 2002
Recent Trends in US Income Distributions in Tax Record Data Using More Comprehensive Measures of Income Including Real Accrued Capital Gains
Use of Internal Revenue Service (IRS) tax records improves researchers' ability to track income trends, although the focus on taxable market income in this research excludes important income sources. Using IRS data in combination with other data sources, we explore the effect of measuring inequality levels and trends with income, including real accrued capital gains based on Haig-Simons principles. While median market income fell 10% from 1989 to…
Income Inequality in the United States
Economics (8 obras) · Fiscal Policy and Economic Growth (7 obras) · Public economics (5 obras) · Gender, Labor, and Family Dynamics (4 obras) · Labour economics (4 obras) · State income tax (4 obras) · Tax reform (4 obras) · Accounting (3 obras) · Demographic economics (3 obras) · Economic inequality (3 obras)