The NBER Reporter 2020 Number 2: Books

Tax Policy and the Economy, Volume 34

Robert A. Moffitt, editor

    This volume presents five new studies on current topics in taxation and government spending. Katherine Baicker, Mark Shepard, and Jonathan Skinner explore implementation aspects of a Medicare-for-All program which provides a uniform health insurance benefit to all; they contrast it with a program providing a basic benefit that can be supplemented voluntarily. John Beshears, James Choi, Mark Iwry, David John, David Laibson, and Brigitte Madrian examine the design and feasibility of firm-sponsored “rainy day funds,” short-term savings accounts for employees that they can use when faced with temporary periods of high expenditure. Robert Barro and Brian Wheaton investigate the impact of taxation on choice of corporate form, the formation and legal structure of new businesses, and indirectly on productivity in the economy. Jonathan Meer and Benjamin Priday examine the impact of the 2017 federal income tax reform, which reduced marginal tax rates and the incentive for charitable giving, on such giving. Casey Mulligan analyzes the impact of the Affordable Care Act on whether firms employ fewer than 50 employees, the employment threshold below which they are exempt from the requirement to provide health insurance to employees.

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