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Shaviro, Daniel N.

Works: 42 works in 162 publications in 1 language and 7,715 library holdings
Genres: Trials, litigation, etc  Conference papers and proceedings  Documentary films  Casebooks  History  Nonfiction films  Social problem films 
Roles: Author, Editor
Classifications: HD7125, 368.4300973
Publication Timeline
Publications about Daniel N Shaviro
Publications by Daniel N Shaviro
Most widely held works by Daniel N Shaviro
Making sense of Social Security reform by Daniel N Shaviro( Book )
7 editions published between 2000 and 2001 in English and held by 996 libraries worldwide
"With Making Sense of Social Security Reform, Daniel Shaviro contributes to the public understanding of the issues involved in reforming Social Security. His book describes the current system and the pressures that have been brought to bear upon it, before dissecting and evaluating the various reform proposals. Accessible to anyone who has an interest in the issue."--Jacket
Do deficit$ matter? by Daniel N Shaviro( Book )
21 editions published between 1997 and 2014 in English and Undetermined and held by 723 libraries worldwide
Do deficits matter? Yes and no, says Daniel Shaviro in this political and economic study. Yes, because fiscal policy affects generational distribution, national saving, and the level of government spending. And no, because the deficit is an inaccurate measure with little economic content. This book provides an invaluable guide for anyone wanting to know exactly what is at stake for Americans in this ongoing debate. "[An] excellent, comprehensive, and illuminating book. Its analysis, deftly integrating considerations of economics, law, politics, and philosophy, brings the issues of 'balanced budgets,' national saving, and intergenerational equity out of the area of religious crusades and into an arena of reason. . . . A magnificent, judicious, and balanced treatment. It should be read and studied not just by specialists in fiscal policy but by all those in the economic and political community."-Robert Eisner, Journal of Economic Literature "Shaviro's history, economics, and political analysis are right on the mark. For all readers."-Library Journal
Who should pay for Medicare? by Daniel N Shaviro( Book )
6 editions published in 2004 in English and held by 519 libraries worldwide
"Daniel Shaviro sees the future of our national healthcare system as hinging on funding. The author of books on the economic issues surrounding Social Security and budget deficits, Shaviro is a skilled guide for anyone seeking to understand the financial aspects of government programs. Who Should Pay for Medicare? offers an accessible overview of how Medicare operates as a fiscal system. Discussions of Medicare reform often focus on the expansion of program treatment choices but not on the question of who should pay for Medicare's services. Shaviro's book addresses this critical issue, examining the underanalyzed dynamics of the significant funding gap threatening Medicare. He gives a balanced, nonpartisan evaluation of reform alternatives and attendant issues - ranging from the creation of new benefits and the use of tax cuts to the consequences of demographic pressures on future generations to pay for the care of today's seniors." "Who Should Pay for Medicare? speaks to seniors who feel entitled to expanded coverage, younger people who wonder what to expect from the government when they retire, and Washington policy makers who need a guide-book to Medicare's future."--BOOK JACKET
Taxes, spending, and the U.S. government's march toward bankruptcy by Daniel N Shaviro( Book )
15 editions published between 2006 and 2007 in English and held by 465 libraries worldwide
What's in a word? Plenty, when it's a word such as 'taxes', 'spending', and 'deficits' that dominates Washington political debate despite lacking coherent economic content. The United States is moving towards a possible catastrophic fiscal collapse. The country may not get there, but the risk is unmistakable and growing. The 'fiscal language'of taxes, spending, and deficits has played a huge and under-appreciated role in the decisions that have pushed the nation in this dangerous direction. This book proposes a better fiscal language for U.S. budget policy, rooted in economic fundamentals such as wealth distribution and resource allocation in lieu of 'taxes' and 'spending, ' and in the use of multiple measures (such as the fiscal gap and generational accounting) to replace the U.S.'s misguided reliance on annual budge deficits
Decoding the U.S. corporate tax by Daniel N Shaviro( Book )
9 editions published in 2009 in English and held by 413 libraries worldwide
"The corporate tax could soon be headed in new directions," Dan Shaviro writes in Decoding the U.S. Corporate Tax, wherein he assesses the threats to America's corporate tax code and challenges conventional wisdom on the best avenues for reform. Shaviro dissects the vagaries of the law, lays out the fundamental policy issues, and considers the road ahead. As rising globalization, capital mobility, financial innovation, and political polarization combine to destabilize tax policy and government revenue, Shaviro maps the path to fair, revenue-generating reform
When rules change : an economic and political analysis of transition relief and retroactivity by Daniel N Shaviro( Book )
6 editions published in 2000 in English and held by 341 libraries worldwide
Federalism in taxation : the case for greater uniformity by Daniel N Shaviro( Book )
6 editions published in 1993 in English and held by 305 libraries worldwide
Passive loss rules by Daniel N Shaviro( file )
5 editions published between 1988 and 1995 in English and held by 271 libraries worldwide
" ... describes in detail the application of the passive loss rules to losses and credits from investments in passive activities. In general, the passive loss rules limit the deduction of net losses from passive activities and the use of credits from such activities to offset tax liability on income that is not from such activities. These rules, which apply generally to all non-corporate taxpayers (and personal service corporations and closely held C corporations), treat portfolio income (e.g., dividends and interest not derived in the ordinary course of business) as income not derived from a passive activity."
Institutional foundations of public finance : economic and legal perspectives ( Book )
10 editions published between 2008 and 2009 in English and held by 254 libraries worldwide
"The contents of this volume were originally presented at a conference entitled 'Key issues in public finance : a conference in honor of David Bradford, ' which was held at NYU Law School on May 5, 2006"--Introduction
Corporate tax shelters in a global economy : why they are a problem and what we can do about it by Daniel N Shaviro( Book )
3 editions published in 2004 in English and held by 217 libraries worldwide
Federal income taxation by William A Klein( Book )
12 editions published between 2000 and 2006 in English and held by 194 libraries worldwide
Fixing U.S. international taxation by Daniel N Shaviro( Book )
14 editions published in 2014 in English and held by 170 libraries worldwide
"International tax rules, which determine how countries tax cross-border investment, have become increasingly important in this era of globalization. The U.S. rules are widely recognized as even more dysfunctional than those in most other countries, and yet the debate about how to fix them remains a sterile dialectic. Ostensibly, the only permissible choices are residence-based worldwide taxation of U.S. companies with the allowance of foreign tax credits, and outright exemption of the companies' foreign source income. In Fixing U.S. International Taxation, Daniel N. Shaviro sets forth a new framework for understanding and reforming U.S. international tax rules, based on first principles freed from the stagnant existing dialogue. He shows that existing international tax policy frameworks are misguided insofar as they treat 'double taxation' and 'double non-taxation' as the key issues, conflate the distinct questions of what tax rate to impose on foreign source income and how to treat foreign taxes, and use simplistic single-bullet global welfare norms in lieu of a comprehensive analysis. Drawing on tools that are familiar to public economics and trade policy, but that have been under-utilized in the international tax realm, Shaviro offers a better analysis that not only reshapes our understanding of the underlying issues, but points the way to substantially improving the prevailing rules, both in the U.S. and around the world"--Unedited summary from book jacket
Federal income taxation by Joseph Bankman( Book )
4 editions published between 2012 and 2017 in English and held by 86 libraries worldwide
The economics of vouchers by David F Bradford( Book )
13 editions published in 1999 in English and held by 80 libraries worldwide
This paper aims to provide a swift tour of the economic issues presented by vouchers and thus to fill an apparent gap in the literature for a basic survey of the subject. Among the issues it considers are: factors determining a voucher's cash-equivalence; reasons (such as paternalism, externalities, and distribution) for giving beneficiaries non-cash-equivalent vouchers rather than cash; optimal tax issues involved in the design of vouchers and the choice between vouchers and other delivery mechanisms, including factors determining the optimal marginal reimbursement rate (MRR) in a voucher program, and the similarity between this question and that of determining optimal marginal tax rates (MTRs) under the income tax; the incentive effects of voucher eligibility criteria, such as income or asset tests; factors determining the allocative and price effects of vouchers, both in the short run when unexpectedly enacted and at equilibrium; and factors relevant to the choice between private and public supply that may often overlap with the decision whether to adopt a voucher program
An Inconvenient Tax ( visu )
2 editions published in 2011 in English and held by 70 libraries worldwide
Albert Einstein once wrote, "The hardest thing in the world to understand is the income tax." The product of 95 years' worth of additions, subtractions, deductions, and exclusions, it has become such a headache that many are calling for it to be drastically simplified or even removed all together. With a looming fiscal crisis on the horizon, April 15th seems more like a scene from a B-Horror movie than a day to contribute to the common good of the nation. Political favoritism, ineffective social programs, and economic manipulations all reveal the need for tax reform. But how can Americans decide the best way to change the income tax when few people even understand the code or the vast extent to which it truly affects the country "An Inconvenient Tax" explores the history of the income tax and brings to light the causes of its many complexities. The film follows the tax through wars, economic booms, and some of the most significant presidencies in U.S. history. To help crack the code, the film employs the country's top economic experts, commentators, and political voices. Noam Chomsky, Steve Forbes, Joseph Thorndike, Mike Huckabee, Charles Rossotti, Dave M. Walker, Neal Boortz, Michael Graetz, Daniel Shaviro, Leonard Burman, and others discuss not only the problems America faces in the tax code, but also give valuable insights on how to move forward. Finally, the film gives a voice to the creators of several potential tax reform solutions who claim to have found a better way. In a time when many Americans are concerned about the future of the economy, rising deficits, and unfair tax treatment, "An Inconvenient Tax" provides a crucial, honest look at the income tax. For the first time ever, Americans can engage in the tax debate with confidence and perhaps discover a new way to tax
Budget deficits and the intergenerational distribution of lifetime consumption by Daniel N Shaviro( Book )
2 editions published between 1995 and 1999 in English and held by 7 libraries worldwide
Endowment and inequality by Daniel N Shaviro( Book )
1 edition published in 2000 in English and held by 4 libraries worldwide
An economic and political look at federalism in taxationn by Daniel N Shaviro( Book )
1 edition published in 1991 in English and held by 3 libraries worldwide
Effective marginal tax rates on low-income households by Daniel N Shaviro( Book )
1 edition published in 1999 in English and held by 2 libraries worldwide
Passive loss rules ( serial )
in English and held by 2 libraries worldwide
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Alternative Names
Shaviro, Daniel.
Shaviro, Daniel 1957-
Shaviro, Daniel N.
Shaviro, Daniel N. Steuerexperte 1957-
Shaviro, Daniel Steuerexperte 1957-
English (137)
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