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The US Individual Income Tax: Recent Evolution and Evidence

[Symposium: The Tax Cuts and Jobs Act of 2017]

By Jon Bakija

Journal of Economic Perspectives, Summer 2024

This paper assesses the current state of the US federal individual taxation, and considers its recent evolution, with an emphasis on the changes to the individual income tax enacted in the 2017 Tax Cuts and Jobs Act (TCJA), and evidence on their impacts...

www.aeaweb.org/articles?id=10.1257/jep.38.3.33

Lessons from the Biggest Business Tax Cut in US History

[Symposium: The Tax Cuts and Jobs Act of 2017]

By Gabriel Chodorow-Reich, Owen Zidar, and Eric Zwick

Journal of Economic Perspectives, Summer 2024

We assess the business provisions of the 2017 Tax Cuts and Jobs Act, the biggest corporate tax cut in US history. We draw five lessons. First, corporate tax revenue fell by 40 percent due to the lower rate and more generous expensing. Second, firms with...

www.aeaweb.org/articles?id=10.1257/jep.38.3.61

US International Corporate Taxation after the Tax Cuts and Jobs Act

[Symposium: The Tax Cuts and Jobs Act of 2017]

By Kimberly A. Clausing

Journal of Economic Perspectives, Summer 2024

The root dilemma that informs the past, present, and future of US international taxation is the tension between two desiderata: protecting the corporate tax base from erosion and ensuring the competitiveness of US multinational firms in the world econom...

www.aeaweb.org/articles?id=10.1257/jep.38.3.89

On the Economics of Extinction and Possible Mass Extinctions

By M. Scott Taylor and Rolf Weder

Journal of Economic Perspectives, Summer 2024

Human beings' domination of the planet has not been kind to many species. This is to be expected. Humans have radically altered natural landscapes, harvested heavily from the ocean, and altered the climate in an unprecedented way. Recent concerns over t...

www.aeaweb.org/articles?id=10.1257/jep.38.3.237

License to die

[Research Highlight]

December 01, 2021

What impact does driving have on teenage mortality and risky behavior?

www.aeaweb.org/research/teen-driving-mortality-risky-behavior

AEA Member Announcements: Annual Elections and Other Announcements

[News]

April 12, 2024

View member announcements from April 22, 2024.

www.aeaweb.org/news/member-announcements/2024-apr-22

Slate of Candidates for the 2024 AEA Election

[News]

April 16, 2024

Balloting opens on August 1, 2024.

www.aeaweb.org/news/2024-aea-election-candidates

ASSA 2025 Job Market Information

[Page]

www.aeaweb.org/conference/2025-job-market

AEA Guidance on the 2024-25 Economics Job Market Cycle

[News]

August 05, 2024

View the AEA Member Announcement from August 5th, 2024.

www.aeaweb.org/news/member-announcements/2024-august-05

The Evolution of Local Labor Markets after Recessions

By Brad Hershbein and Bryan A. Stuart

American Economic Journal: Applied Economics, July 2024

This paper studies how US local labor markets respond to employment losses that occur during recessions. Following recessions from 1973 through 2009, we find areas that lose more jobs during the recession experience persistent relative declines in employm...

www.aeaweb.org/articles?id=10.1257/app.20220132

Why Didn't the College Premium Rise Everywhere? Employment Protection and On-the-Job Investment in Skills

By Matthias Doepke and Ruben Gaetani

American Economic Journal: Macroeconomics, July 2024

Why has the college wage premium risen rapidly in the United States since the 1980s but not in European economies such as Germany? We argue that differences in employment protection can account for much of the gap. We develop a model in which firms and wo...

www.aeaweb.org/articles?id=10.1257/mac.20210120