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COSSA makes 10 suggestions to next Administration for supporting and using social science research

Thompson says US prison population is 'staggeringly high' at about 1.5 million, despite 2% drop for 2015

Levy et al. find Michigan's Medicaid expansion boosted state's economy while increasing number of insured

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2017 PAA Annual Meeting, April 27-29, Chicago

NIH funding opportunity: Etiology of Health Disparities and Health Advantages among Immigrant Populations (R01 and R21), open Jan 2017

Russell Sage 2017 Summer Institute in Computational Social Science, June 18-July 1. Application deadline Feb 17.

Russell Sage 2-week workshop on social science genomics, June 11-23, 2017, Santa Barbara

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Next Brown Bag

Mon, Jan 23, 2017 at noon:
Decline of cash assistance and child well-being, Luke Shaefer

Does it matter who writes the check to the government? The economics of tax remittance

Archived Abstract of Former PSC Researcher

Slemrod, Joel. 2008. "Does it matter who writes the check to the government? The economics of tax remittance." National Tax Journal, 61(2): 251-275.

This paper argues that who remits tax may be an important aspect of implementing a tax system, in spite of standard economic analysis that maintains that which side of a taxed market remits is completely irrelevant. The irrelevance proposition does not apply in the presence of avoidance and evasion (i.e., in all real tax systems) because the total resource costs of administering a given effective tax structure may vary depending on the remittance system and because the opportunities for avoidance and evasion and the technology of enforcement affect the incentive to demand and supply the taxed activity.

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