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Bakija, Jon M.

Works: 22 works in 132 publications in 1 language and 6,783 library holdings
Genres: Conference papers and proceedings 
Roles: Author, Editor
Classifications: HJ4652, 336.2050973
Publication Timeline
Publications about Jon M Bakija
Publications by Jon M Bakija
Most widely held works by Jon M Bakija
Taxing ourselves : a citizen's guide to the great debate over tax reform by Joel Slemrod( Book )
59 editions published between 1996 and 2008 in English and held by 2,422 libraries worldwide
Who should pay taxes, how should they be collected, and how do they affect the economy? Should the income tax be tinkered with, replaced with a flat tax, or left alone? Cutting through the academic jargon and self-serving Washington-speak, Joel Slemrod and Jon Bakija bring together all of the data, analytical insight, and related material bearing on tax reform to explore the fundamental questions and choices inherent in tax policy making. Taxing Ourselves begins with a concise overview of the U.S. tax system as it exists today, offering historical and international perspectives on taxation. It examines the criteria that should serve as guides for tax policy - fairness, the promotion of economic prosperity, and simplicity - and explores the controversies and difficulties related to each one. Crucial questions about how the burden of our tax system is actually distributed and the economic effects of taxation are addressed. Slemrod and Bakija review the key elements of fundamental tax reform proposals, including a single rate, a clean base, and a consumption base. Finally they take a detailed look at the major alternatives for tax reform, providing concise guidelines that will make clear the choices involved in tax policy
Retooling Social Security for the 21st century : right and wrong approaches to reform by C. Eugene Steuerle( Book )
6 editions published in 1994 in English and held by 846 libraries worldwide
Study of the Social Security debate arguing that Social Security needs reform and offering a blueprint for implementing them to meet today's and tomorrow's needs
Does growing inequality reduce tax progressivity? Should it? by Joel Slemrod( Book )
15 editions published between 1998 and 2000 in English and held by 65 libraries worldwide
Abstract: This paper explores the links between two phenomena of the past two decades: striking increase in the inequality of pre-tax incomes, and the failure of tax-and-transfer progressivity to increase. We emphasize the causal links going from inequality to progressivity, noting that optimal taxation theory predicts that growing inequality should increase progressivity. We discuss public choice alternatives to the optimal progressivity framework. The paper also addresses the opposite causal direction: that it is changes in taxation that have caused an apparent increase in inequality. Finally, we discuss the non-event-study' offered by the large changes in the distribution of income--with no major tax changes-- since 1995, and discuss its implications for the link between progressivity and inequality
Charitable bequests and taxes on inheritances and estates : aggregate evidence from across states and time by Jon M Bakija( Book )
12 editions published in 2003 in English and held by 51 libraries worldwide
One recurring issue in the debate over the estate tax is its impact on the non-profit sector. With the top marginal rate of federal estate tax currently at 49 percent, abolishing the tax would approximately double the price of a charitable bequest relative to an ordinary bequest for the wealthiest estates. It would also, however, raise the after-tax wealth of decedents, so the ultimate impact of any particular policy change depends in part on the relative sizes of the price and wealth elasticities. This paper estimates the impact of taxes on charitable bequests using an econometric framework that exploits the fact that federal and state tax rates on estates and inheritances have changed over time in different ways across states and real wealth levels. The effect of federal and state inheritance and estate taxes on charitable bequests is estimated using pooled cross-sectional data spanning several decades information from federal estate tax returns. Under several different specifications, we find evidence that the incentives for charitable giving present in state and federal estate and inheritance taxes have a strong positive effect on charitable bequests. Our estimates that rely on differences in the time path of state and federal tax rates across groups provide a more credible source of identification than the previous literature of a large and significant price elasticity of charitable bequests
Do the rich flee from high state taxes? evidence from federal estate tax returns by Jon M Bakija( Book )
10 editions published in 2004 in English and held by 43 libraries worldwide
This paper examines how changes in state tax policy affect the number of federal estate tax returns filed in each state, utilizing data on federal estate tax return filings by state and wealth class for 18 years between 1965 and 1998. Controlling for state- and wealth-class specific fixed effects, we find that high state inheritance and estate taxes and sales taxes have statistically significant, but modest, negative impacts on the number of federal estate tax returns filed in a state. High personal income tax and property tax burdens are also found to have negative effects, but these results are somewhat sensitive to alternative specifications. This evidence is consistent with the notion that wealthy elderly people change their real (or reported) state of residence to avoid high state taxes, although it could partly reflect other modes of tax avoidance as well. We discuss the implications for the debate over whether individual states should decouple' their estate taxes from federal law, which would retain the state tax even as the federal credit for such taxes is eliminated. Our results suggest that migration and other observationally equivalent avoidance activities in response to such a tax would cause revenue losses and deadweight losses, but that these would not be large relative to the revenue raised by the tax
Social security disability insurance : fiscal imbalance and lifetime value by Jon M Bakija( Book )
4 editions published between 1993 and 1995 in English and held by 27 libraries worldwide
How does charitable giving respond to incentives and income? : dynamic panel estimates accounting for predictable changes in taxation by Jon M Bakija( Book )
8 editions published in 2008 in English and held by 13 libraries worldwide
We estimate the elasticity of charitable giving with respect to its price and after-tax income using a panel of over 550,000 disproportionately high-income tax returns spanning the years 1979 through 2005. Improvements relative to the previous literature include: using state tax variation to help identify our model while controlling for both individual- and time-specific unobserved heterogeneity; carefully dealing with expectations; allowing people at different income levels to have different degrees responsiveness to taxation and different time paths of unobservable influences on giving; and using a measure of charitable giving that more closely approximates current donations. To address the omitted variable bias that would otherwise arise from failing to control for unobservable expectations of future prices and future incomes, we use predictable changes in future federal and state marginal tax rates and tax liabilities, arising from their pre-announced and phased-in nature, as instruments for future changes in prices and income. Our estimate of the elasticity of giving with respect to a persistent price change for the full sample is about -0.7; this elasticity is generally larger when the sample is limited to high-income people and we control for time-varying unobservable influences on charity in a flexible fashion. We find some evidence, particularly among very high-income people, of re-timing giving in response to expected future changes in price, but this finding is sensitive to the source of identification for the price effects. Our estimates are broadly consistent the permanent income hypothesis. Expenditures on charitable giving are estimated to respond more strongly to persistent changes in income than to transitory fluctuations in income. Moreover, we find evidence in some specifications that people will increase their charitable giving now in response to a predictable reduction in future tax liability arising from tax reform
How big should our government be? by Jeffrey G Madrick( Book )
3 editions published in 2016 in English and held by 5 libraries worldwide
"The size of government is arguably the most controversial discussion in United States politics, and this issue won't fade from prominence any time soon. There must surely be a tipping point beyond which more government taxing and spending harms the economy, but where is that point? In this accessible book, best-selling authors Jeff Madrick, Jon Bakija, Lane Kenworthy, and Peter Lindert try to answer whether our government can grow any larger and examine how we can optimize growth and fair distribution"--Provided by publisher
Three essays on the econometrics of taxation by Jon M Bakija( file )
2 editions published in 2000 in English and held by 3 libraries worldwide
Proceedings / 104th Annual Conference on Taxation by Conference on Taxation( file )
1 edition published in 2013 in English and held by 3 libraries worldwide
Do the rich flee from high state taxes? : Evidence from federal estate tax returns ( Computer File )
1 edition published in 2004 in English and held by 2 libraries worldwide
Retooling social security for the 21st century by C. Eugene Steuerle( Article )
1 edition published in 1997 in English and held by 2 libraries worldwide
The effect of taxes on portfolio choice : evidence from panel data spanning the Tax Reform Act of 1986 by Jon M Bakija( Book )
1 edition published in 2000 in English and held by 1 library worldwide
Taxing Ourselves: A Citizen's Guide to the Debate over Taxes (4th Edition) by Joel Slemrod( Book )
1 edition published in 2008 in Undetermined and held by 1 library worldwide
Taxing ourselves : a citizen's guide to the great debate over tax reform by Joel Slemrod( Article )
1 edition published in 1996 in English and held by 1 library worldwide
Evidence on the responsiveness of export-related VAT evasion to VAT rates in the EU by Ivan Badinski( file )
1 edition published in 2014 in English and held by 1 library worldwide
Tax policy and philanthropy a primer on the empirical evidence for the US and its implications by Jon M Bakija( file )
1 edition published in 2013 in English and held by 1 library worldwide
A Taxing Ourselves Citizen's Guide to the Debate over Taxes ( file )
1 edition published in 2008 in English and held by 0 libraries worldwide
The fourth edition of a popular guide to the key issues in tax reform, discussing the current system and alternative proposals clearly and without a political agenda
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Alternative Names
Bakija, Jon.
Bakija, Jon 1968-
Bakija, Jon M.
English (129)
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