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Showing 7,481-7,500 of 13,860 items.

Goodbye Washington Consensus, Hello Washington Confusion? A Review of the World Bank's Economic Growth in the 1990s: Learning from a Decade of Reform

By Dani Rodrik

Journal of Economic Literature, December 2006

Proponents and critics alike agree that the policies spawned by the Washington Consensus have not produced the desired results. The debate now is not over whether the Washington Consensus is dead or alive, but over what will replace it. An important ma...

www.aeaweb.org/articles?id=10.1257/jel.44.4.973

How Progressive is the U.S. Federal Tax System? A Historical and International Perspective

[Symposium: U.S. Tax Policy in International Perspective]

By Thomas Piketty and Emmanuel Saez

Journal of Economic Perspectives, Winter 2007

This paper provides estimates of federal tax rates by income groups in the United States since 1960, with special emphasis on very top income groups. We include individual and corporate income taxes, payroll taxes, and estate and gift taxes. The progressi...

www.aeaweb.org/articles?id=10.1257/jep.21.1.3

Cheating Ourselves: The Economics of Tax Evasion

[Symposium: U.S. Tax Policy in International Perspective]

By Joel Slemrod

Journal of Economic Perspectives, Winter 2007

No government can announce a tax system and then rely on taxpayers' sense of duty to remit what is owed. Some dutiful people will undoubtedly pay what they owe, but many others will not. Over time the ranks of the dutiful will shrink, as they see how th...

www.aeaweb.org/articles?id=10.1257/jep.21.1.25

Taxing Consumption and Other Sins

[Symposium: U.S. Tax Policy in International Perspective]

By James R. Hines Jr.

Journal of Economic Perspectives, Winter 2007

Federal and state governments in the United States use income and payroll taxes as their primary tools to collect revenue. Relative to the United States, governments in the rest of the world rely much more heavily on taxing consumption. Heavy American rel...

www.aeaweb.org/articles?id=10.1257/jep.21.1.49

Tax Reform Unraveling

[Symposium: U.S. Tax Policy in International Perspective]

By Michael J. Graetz

Journal of Economic Perspectives, Winter 2007

The Tax Reform Act of 1986 was widely heralded as the most significant change in our nation's tax law since the income tax was extended to the masses during World War II. It was the crowning domestic policy achievement of President Ronald Reagan, who proc...

www.aeaweb.org/articles?id=10.1257/jep.21.1.69

The Goals and Promise of the Sarbanes-Oxley Act

[Symposium: New Rules for Corporate Governance]

By John C. Coates IV

Journal of Economic Perspectives, Winter 2007

The primary goal of the Sarbanes-Oxley Act was to fix auditing of U.S. public companies, consistent with its full, official name: the Public Company Accounting Reform and Investor Protection Act of 2002. By consensus, auditing had been working poorly, ...

www.aeaweb.org/articles?id=10.1257/jep.21.1.91

Corporate Governance Reforms in Continental Europe

[Symposium: New Rules for Corporate Governance]

By Luca Enriques and Paolo Volpin

Journal of Economic Perspectives, Winter 2007

The fundamental problem of corporate governance in the United States is to alleviate the conflict of interest between dispersed small shareowners and powerful controlling managers. The fundamental corporate governance in continental Europe and in most of ...

www.aeaweb.org/articles?id=10.1257/jep.21.1.117

The Economic Lives of the Poor

By Abhijit V. Banerjee and Esther Duflo

Journal of Economic Perspectives, Winter 2007

The 1990 World Development Report from the World Bank defined the "extremely poor" people of the world as those who are currently living on no more than $1 per day per person. But how actually does one live on less than $1 per day? This essay is about th...

www.aeaweb.org/articles?id=10.1257/jep.21.1.141

Payday Lending

By Michael A. Stegman

Journal of Economic Perspectives, Winter 2007

A "payday loan" is a short-term loan made for seven to 30 days for a small amount. Fees charged on payday loans generally range from $15 to $30 on each $100 advanced. A typical example would be that in exchange for a $300 advance until the next payday, th...

www.aeaweb.org/articles?id=10.1257/jep.21.1.169