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An Introduction to the TAXSIM Model
Open accessAbstract
The TAXSIM model is now 17 years old. The original tax calculator was written by Amy Taylor to estimate the effects of tax deductibility on charitable giving [Feldstein and Taylor, 1976]. The model was given its present form several years later by another Harvard student, Daniel Frisch, for a study of the incidence of a proposed integration of the corporate and personal income tax systems [Feldstein and Frisch, 1977]. Subsequent studies by Martin Feldstein, his students, and others proved the data so rich and the model so useful that TAXSIM has been updated every year since and used in scores of NBER projects. This note provides a short history and description of TAXSIM, with special emphasis on the state tax calculator used by six of the papers in this issue of the JPAM.
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Citations
Cited by
The elasticity of taxable income: evidence and implications
Gruber, J., & Saez, E. (2002) · Journal of Public Economics · doi:10.1016/s0047-2727(01)00085-8 · Cited by 990
The fading American dream: trends in absolute income mobility since 1940
Chetty, R., Grusky, D., Hell, M., Hendren, N., Manduca, R., & Narang, J. (2017) · Science · doi:10.1126/science.aal4617 · Cited by 981
The Impact of Family Income on Child Achievement: Evidence from the Earned Income Tax Credit
Dahl, G. B., & Lochner, L. (2012) · American Economic Review · doi:10.1257/aer.102.5.1927 · Cited by 832
Income, the Earned Income Tax Credit, and Infant Health
Hoynes, H., Miller, D., & Simon, D. (2015) · American Economic Journal: Economic Policy · doi:10.1257/pol.20120179 · Cited by 551
Tax bases, tax rates and the elasticity of reported income
Kopczuk, W. (2005) · Journal of Public Economics · doi:10.1016/j.jpubeco.2004.12.005 · Cited by 315
An economic analysis of privacy protection and statistical accuracy as social choices
Abowd, J. M., & Schmutte, I. M. (2019) · American Economic Review · doi:10.1257/aer.20170627 · Cited by 162
ProPelled: The Effects of Grants on Graduation, Earnings, and Welfare
Denning, J. T., Marx, B. M., & Turner, L. J. (2019) · American Economic Journal: Applied Economics · doi:10.1257/app.20180100 · Cited by 126
Taxes, wages, and the labor supply of older Americans
Schmidt, L., & Sevak, P. (2009) · Research on Aging · doi:10.1177/0164027508328310 · Cited by 12
The Labor Supply Effects of Taxing Social Security Benefits
Page, T. F., & Conway, K. S. (2015) · Public Finance Review · doi:10.1177/1091142113508428 · Cited by 9
Metadata
- Authors
- Feenberg, D., & Coutts, E.
- Venue
- Journal of Policy Analysis and Management
- Publisher
- JSTOR
- Published
- 1993
- Volume
- 12
- Issue
- 1
- Pages
- 189
- ISSN
- 0276-8739 (ISSN-L)
- OpenAlex
- W2084542323
- Cited by
- 971
- References
- 0
- FWCI
- 2.36
- Type
- journal article
- Language
- en
- Open access
- hybrid
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
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