skip to content

Poterba, James M.

Overview
Works: 348 works in 1,567 publications in 1 language and 21,192 library holdings
Genres: Conference proceedings  Periodicals 
Roles: Author, Editor, Honoree, Compiler
Classifications: HJ2381, 336.200973
Publication Timeline
Key
Publications about James M Poterba
Publications by James M Poterba
Most widely held works by James M Poterba
Tax policy and the economy by James M Poterba( file )
23 editions published between 1993 and 2007 in English and held by 2,044 libraries worldwide
Policy implications of current research on taxation and government expenditure programs; topies include issues relevant to current policy debates. This NBER series presents current academic research findings in the areas of taxation and government spending. The papers included provide important background information for policy analysts in government and the private sector without making specific policy recommendations. The papers in Volume 19 address issues relevant to current policy debates as well as questions that are of longer-term interest. Topics include a comparison of federal, state, and local pre-kindergarten educational programs, the cost-effectiveness of different health insurance reform proposals, economic growth in countries with low marginal corporate income tax rates, the disparity between corporate income as reported to investors and as calculated for corporate tax liability, and the relationship between pyramidal structures and the taxation of intercorporate dividends
Borderline case international tax policy, corporate research and development, and investment ( file )
6 editions published between 1997 and 1998 in English and held by 1,754 libraries worldwide
"The growing integration of world markets for capital and goods, coupled with the rise of instantaneous worldwide communication, has made identification of corporations as "American," "Dutch," or "Japanese" extremely difficult. Yet tax treatment does depend of where a firm is chartered. And, as Borderline Case documents, there is little doubt that tax rules for firms doing business in several nations--firms that account for more than three-quarters of corporate R & D spending in the United States--have substantial effects on corporate decisionmaking and, ultimately, U.S. competitiveness. This book explores the impact of the U.S. tax code and its incentives on the international activities of U.S.- and foreign-based firms: basic research outlays, expenditures on product and process development, and plant and equipment investment. The authors include industry experts from large multinational firms in technology and pharmaceuticals, academic researchers who have explored the quantitative impact of tax provisions on R & D, and tax policy analysts who have examined international tax rules in the broader context of tax reform. These experts look at how corporate investment and R & D are shaped by specific tax provisions, such as the definition of taxable income, relative tax burdens on domestic and foreign business, taxation of earnings repatriated to the United States, deductibility of expenses of worldwide operations, and U.S. corporate taxes relative to other countries. The volume explores prescriptions and prospects for tax reform and reviews major reform proposals and their implications for the behavior of multinational business."--Publisher's description
Fiscal institutions and fiscal performance by James M Poterba( file )
17 editions published between 1999 and 2008 in English and held by 1,481 libraries worldwide
The unprecedented rise and persistence of large-scale budget deficits in many developed and developing nations during the past three decades has caused great concern. The widespread presence of such deficits has proved difficult to explain. Their emergence in otherwise diverse nations defies particularistic explanations aimed at internal economic developments within a specific country. Fiscal Institutions and Fiscal Performance shifts emphasis away from narrow economic factors to more broadly defined political and institutional factors that affect government policy and national debt. This coll
Public policies and household saving by James M Poterba( file )
14 editions published between 1994 and 2007 in English and held by 1,397 libraries worldwide
The declining U.S. national saving rate has prompted economists and policymakers to ask, should the federal government encourage household saving, and if so, through which policies? In order to better understand saving programs, this volume provides a systematic and detailed description of saving policies in the G-7 industrialized nations: the United States, Canada, France, Germany, Italy, Japan, and the United Kingdom. Each of the seven chapters focuses on one country and addresses a core set of topics: types of accumulated household savings and debt; tax policies toward capital income; savin
International comparisons of household saving by James M Poterba( file )
12 editions published between 1994 and 2007 in English and held by 1,302 libraries worldwide
Governments and corporations may chip in, but around the world houshold saving is the biggest factor in national saving. To better understand why saving rates differ across countries, this volume provides the most up-to-date analyses of patterns of household saving behavior in Canada, Italy, Japan, Germany, the United Kingdom, and the United States.Each of the six chapters examines micro data sets of household saving within a particular country and summarizes statistics on patterns of saving by age, income, and other demographic factors. The authors provide age-earning profiles and analyses of the accumulation of wealth over the lifetime in a clear way that allows quick comparisons between earning, consumption, and saving in the six countries.Designed as a companion to Public Policies and Household Saving (1994), which addresses saving policies in the G-7 nations, this volume offers detailed descriptions of saving behavior in all G-7 nations except France
Tax policy and the economy ( file )
4 editions published in 2001 in English and held by 1,228 libraries worldwide
This series publishes research on the economic effects of taxation and government expenditure programmes, as well as studies of the distributional and legislative effects of current and proposed legislation. The research results are presented in a form that should be accessible to both tax practitioners and policymakers
Tax policy and the economy ( file )
4 editions published in 2003 in English and held by 787 libraries worldwide
Empirical foundations of household taxation by Martin S Feldstein( file )
10 editions published between 1996 and 2008 in English and held by 608 libraries worldwide
Tax policy debates?and reforms?depend heavily on estimates of how alternative tax rules would affect behavior. Yet there is considerable controversy about the key empirical links among tax rates, household decisions, and revenue collections. The nine papers in this volume exploit the substantial variation in U.S. tax policy during the last two decades to investigate how taxes affect a range of household behavior, including labor-force participation, saving behavior, choice of health insurance plan, choice of child care arrangements, portfolio choice, and tax evasion. They also present new anal
Global warming : economic policy responses by Rudiger Dornbusch( Book )
18 editions published between 1991 and 1993 in English and held by 608 libraries worldwide
Housing markets in the United States and Japan by Yukio Noguchi( Book )
12 editions published between 1994 and 2007 in English and held by 601 libraries worldwide
Although Japan and the United States are the world's leading economies, there are significant differences in the ways their wealth is translated into living standards. A careful comparison of housing markets illustrates not only how living standards in the two countries differ, but also reveals much about saving patterns and how they affect wealth accumulation. In this volume, ten essays discuss the evolution of housing prices, housing markets and personal savings, housing finance, commuting, and the impact of public policy on housing markets. The studies reveal surprising differences in housi
Tax policy and the economy ( file )
4 editions published in 2004 in English and held by 324 libraries worldwide
Tax policy and the economy by James M Poterba( file )
6 editions published in 2006 in English and held by 283 libraries worldwide
Annotation This NBER series presents current academic research findings in the areas of taxation and government spending. The papers included provide important background information for policy analysts in government and the private sector without making specific policy recommendations.This twentieth anniversary volume addresses issues relevant to current policy debates as well as questions that are of longer-term interest. Topics include: the distribution of the corporate income tax burden; tax incentives for entrepreneurship; the effect of the Earned Income Tax Credit on labor supply; refund-splitting as a way to encourage saving by low-income households; the concentration of variable annuity ownership households in high tax brackets; and new evidence on the fiscal health of the federal government that takes the Medicare prescription drug benefit into account
Fiscal reform in Colombia : problems and prospects ( Book )
4 editions published in 2005 in English and held by 207 libraries worldwide
"Colombia, once a model of fiscal discipline for other Latin American nations, has seen its fiscal situation deteriorate since the early 1990s. Higher government spending, taxes that did not keep pace with expenditures, and severe recession led to an unsustainable debt-to-GDP ratio of 52 percent in 2002. Short-term tax increases, even coupled with spending reforms, have not restored Colombia to fiscal balance. A Colombian government commission charged with researching more long-term tax and fiscal reforms gave rise to the selected essays included in this book, each coauthored by Colombian and North American public finance experts. The analyses and recommendations have particular policy relevance for developing economies."--BOOK JACKET
Why do economists disagree about policy? : the roles of beliefs about parameters and values by Victor R Fuchs( Book )
12 editions published in 1997 in English and held by 111 libraries worldwide
This paper reports the results of surveys of specialists in labor economics and public economics at 40 leading research universities in the United States. Respondents provided opinions of policy proposals; quantitative best estimates and 95% confidence intervals for economic parameters; answers to values questions regarding income redistribution, efficiency versus equity, and individual versus social responsibility; and their political party identification. We find considerable disagreement among economists about policy proposals. Their positions on policy are more closely related to their values than to their estimates of relevant economic parameters or to their political party identification. Average best estimates of the economic parameters agree well with the ranges summarized in surveys of relevant literature, but the individual best estimates are usually widely dispersed. Moreover, economists, like experts in many fields, appear more confident of their estimates than the substantial cross-respondent variation in estimates would warrant. Finally although the confidence intervals in general appear to be too narrow, respondents whose best estimates are farther from the median tend to give wider confidence intervals for those estimates
The history of annuities in the United States by James M Poterba( Book )
13 editions published in 1997 in English and held by 108 libraries worldwide
Abstract and ordering information available via the Internet at the publisher's website
Lump-sum distributions from retirement saving plans : receipt and utilization by James M Poterba( Book )
12 editions published in 1995 in English and held by 104 libraries worldwide
Abstract: One of the central issues in evaluating the ongoing shift from defined benefit (DB) to defined contribution (DC) pension plans is the degree to which assets in DC plans will be withdrawn before plan participants reach retirement age. The annual flow of withdrawals from such plans, which are known as lump sum distributions and which are frequently but not always associated with employment changes, has exceeded $100 billion in recent years. This flow is substantially greater than the flow of new contributions to IRAs and other targeted retirement saving programs. This paper draws on data from the 1993 Current Population Survey and the Health and Retirement Survey to summarize the incidence and disposition of lump sum distributions. We find that while less than half of all lump sum distributions are rolled over into IRAs or other retirement saving plans, large distributions are substantially more likely to be saved than smaller ones are. Consequently, more than half of the dollars paid out as lump sum distributions are reinvested. We also explore the correlation between various individual characteristics and the probability of rolling over a lump sum distribution. This is a first step toward developing a model that can be used to evaluate the long- term effects of lump sum distributions, or policies that might affect them, on the financial status of elderly households
The effects of special saving programs on saving and wealth by James M Poterba( Book )
13 editions published between 1993 and 1995 in English and held by 103 libraries worldwide
Abstract: Individual saving through targeted retirement saving accountsIRAs and 401(k)sgrew rapidly in the United States during the 1980s. The microeconomic evidence presented in this paper suggests that most of the contributions to these programs represent new saving that would not otherwise have occurred. The micro evidence is compared with macro saving measured by National Income and Product Accounts and Flow of Funds data
Capital gains tax rules, tax loss trading, and turn-of-the-year returns by James M Poterba( Book )
12 editions published in 1998 in English and held by 103 libraries worldwide
Abstract: This paper investigates the effect of specific features of the U.S. capital gains tax on turn-of-the-year stock returns. It focuses on two tax changes. The first, enacted in 1969, reduced the fraction of long-term losses that were deductible from Adjusted Gross Income from 100 percent to 50 percent. The second, part of the Tax Reform Act of 1976, raised the required holding period for long-term gains and losses from six months to one year. This paper describes how each of these tax changes should have affected incentives for year-end capital loss realization and the potential magnitude of the turn of the year effect in stock returns. We present evidence that is consistent with the hypothesis that detailed provisions of the capital gains tax, such as the short-term holding period, affect the link between past capital losses and turn-of-the-year stock returns. These findings provide support for the role of tax-loss trading in contributing to turn-of-the-year return patterns
The costs of annuitizing retirement payouts from individual accounts by James M Poterba( Book )
11 editions published in 1999 in English and held by 102 libraries worldwide
Abstract: This paper presents new evidence on the costs of purchasing private annuity contracts to spread a given stock of assets over an uncertain future lifetime. It also describes the operation of individual annuity arrangements within two large group retirement saving plans. First presents information on life annuity contracts that are now available in the individual single-premium-immediate annuity marketplace. For a 65-year-old male annuity buyer present discounted value of the payouts offered by the average policy available in June 1998 was approximately 85 percent of the purchase price. This assumes that the individual faces the mortality risks of the average individual in the population, and that the payouts are discounted at a riskless interest rate. The expected present value of payouts rises if we assume that the buyer faces the mortality rates of the typical annuitant, while it declines if we assume a higher riskier, interest rate for discounting. Second, the paper considers individual annuity policies available to participants in the government's Thrift Savings Plan. Because these annuities are purchased through a large group retirement saving program, some of the administrative costs are lower than those in the national individual annuity market. The expected present value of payouts is correspondingly higher than that in the public' market. Third individual annuity products offered by TIAA-CREF, the retirement system for college and university employees. TIAA offers annuities with non-guaranteed elements the highest payouts in the individual annuity market, mainly due to superior investment returns and low expenses. CREF annuities offer valuable payouts that reflect basis, the investment experience of the accounts
Fiscal institutions and public sector labor markets by James M Poterba( Book )
11 editions published in 1998 in English and held by 102 libraries worldwide
Abstract: This paper investigates how state and local fiscal institutions affect the pattern of relative wages between state and local government employees and their private sector counterparts. It focuses on changes in relative wages during the 1979-1986 period. Empirical analysis of data from the Current Population Survey suggests that in places with limitations on local property taxes, and to a lesser extent state-level tax and expenditure caps, public sector wages grew more slowly than the wages paid to comparable workers in the private sector. The differential movement of public sector and private sector wages is particularly pronounced for college-educated women who work in the local public sector. Many of these employees are public school teachers. There is some evidence that the impact of fiscal limits is most pronounced in the years immediately following their adoption, and that the effect of these limits weakens over time
 
moreShow More Titles
fewerShow Fewer Titles
Alternative Names
Poterba, J.
Poterba, J. 1958-
Poterba, J. (James)
Poterba, J. (James), 1958-
Poterba, J. M. 1958-
Poterba, James
Poterba, James 1958-
Poterba, James M.
Poterba, James Michael 1958-
Languages
English (218)
Covers
Close Window

Please sign in to WorldCat 

Don't have an account? You can easily create a free account.