OVERVIEW AND ASSESSMENT OF CHANGING TAX POLICY

Public Economics,

Implications of Different Bases for a VAT

Analyzes options for a value-added tax: a low rate on a broad base to meet deficit reduction targets; a high rate on a narrow base that excludes items disproportionately consumed by lower-income households; or a broad base with a targeted rebate

Reducing the Deficit by Increasing Individual Income Tax Rates

Estimates impact on debt-to-GDP ratio of raising all individual income tax rates, including the capital gains tax; raising the top three rates and leaving capital gains rate unchanged; and raising the top two rates and leaving capital gains unchanged

Лексика угорського походження в говірці села Cімер Перечинського району Закарпатської області (The vocabulary of Hungarian origin in the subdialect of the village of Simer in Perechyn district, Transcarpathian region)

У статті подані угорські запозичення в ужанській говірці села Сімер Перечинського району Закарпатської області, простежено наявність цих лексем в інших говірках України, слова поділені на тематичні групи. Об’єктом дослідження є гунгаризми в складі лексики, зібраної за допомогою польових записів протягом 2012-2015 років. У результаті проведеного дослідження автори статті доходять висновку про те, що говірка села багата на іншомовні запозичення, найбільшу частку яких становлять слова західнослов’янського та угорського походження. (Borrowings from the Hungarian language at the present time constitute one of the specific lexical features of the Transcarpathian dialects and are used mainly in dialectal speech. The article contains of the Hungarian borrowings in Uzhansky subdialect of the village of Simer in Perechyn district, Transcarpathian region, traced the presence of these lexemes in other dialects of Ukraine. The object of study is the Hungarian borrowings in the composition of vocabulary, collected through field notes from 2012 to 2015. The words are divided into the following thematic groups: names of clothes, names of kinds of shoes, the names of food, names of kitchen utensils, names of family affinity, names of household items, names on the designation of land plots, the names of human qualities, vehicles names, trade-related names, monetary relationships, names associated with professional activity, names associated with the housing and surrounding area, the administrative names. Borrowings from the Hungarian language in the speech of residents of the village of Simer relate mainly to household sphere. The authors of the article examine in detail some Hungarian borrowings from the thematic group of «Names of clothes», which is the most numerous among all existing groups in the dialect. As a result of our research efforts authors came to the conclusion that the dialect of the village is rich in borrowings, the greatest percentage of words West Slavic and Hungarian origin. A significant part of borrowed researched vocabulary recently becoming an archaism from dialects carrier they are replaced by new dialect formation or literary lexeme.

Curbing Tax Expenditures

Reviews trends in tax expenditures and their effects and examines three options for raising tax revenue by applying limits to large and widely utilized tax preferences: a fixed percentage credit, a cap based on income, and a constant percentage reduction

Using a VAT for Deficit Reduction

Examines implications of imposing a value-added tax, compared with increasing individual income tax rates (including capital gains tax), such as the distribution of the tax burden on households, distortions on economic decisions, and government costs

Mortgage Interest Deduction

Reviews the mortgage interest deduction's fiscal costs, its limitations in subsidizing homeownership, and alternatives. Analyzes the estimated effects of eliminating it, replacing it with alternative tax credits, and limiting the deduction to 28 percent

Will Employers Want Aging Boomers?

Explores the status quo of older workers; why baby boomers are likely to work longer; and how changes in needed skills, the characteristics of older workers, and labor force growth will affect demand for older workers. Includes policy recommendations

An Analysis of Potential Tax Incentives to Increase Charitable Giving in Puerto Rico

Compares options for improving tax incentives for charitable giving, including lifting the ceiling on deductions as a percentage of adjusted gross income, and estimated effects on nonprofits in Puerto Rico, where average giving is high relative to AGI