Showing 1 – 8 of 8 results.
Curated
Interstate Hazardous Waste Shipments and Disposal Taxes (ICPSR 32141)
Released/updated on: 2011-09-30
Geographic coverage: United States
Time period: 1989-01-01--1995-01-01
This paper links the theoretical and empirical literatures on inter- jurisdictional tax and regulatory competition, focusing on the case of state hazardous waste disposal taxes. It begins by demonstrating that local environmental taxes can be inefficient, and that the inefficiency depends on the tax elasticity of polluters' responses. The paper then uses panel data from the Toxics Release Inventory to estimate the magnitude of the tax elasticities, and to demonstrate the empirical relevance of the theoretical inefficiency of local taxes.
Curated
Measuring Commercial Bank Profitability: Proceed With Caution (ICPSR 21301)
Released/updated on: 2007-11-08
Geographic coverage: United States
The federal tax code creates challenges for comparing the profit rates of different banks on a consistent basis. The earnings of banks that elect to operate under subchapter S of the federal tax code are not subject to federal corporate income tax, but shareholders of these "S-banks" are taxed on their pro rata share of the entire earnings of the bank. The number of banks electing subchapter S tax treatment has increased rapidly, especially among small banks. The authors use estimates of the federal corporate income tax that S-banks would pay if they were subject to the tax to show that the difference in the tax treatment of S-banks and other banks has a large impact on measures of United States banking system profitability. Further, the article shows that adjustment of S-bank earnings by estimates of federal income taxes to make them comparable with the earnings of other banks can markedly affect conclusions of studies that use net income as a measure of performance. Finally, the article shows that S-banks (even after their earnings are reduced by estimated federal taxes) tend to out-earn their peers. S-banks also tend to have higher earnings rates than their peers in the year before they elect S-bank status.
Curated
Michigan Tax Limitation Amendments Study, 1978 (ICPSR 7815)
Released/updated on: 1992-02-16
Geographic coverage: United States, Michigan
Given the growing belief in the late 1970s that government spending was out of control, this study was conducted to obtain information concerning the behavior, attitudes, and characteristics of actual and potential voters about the costs and benefits of public sector spending and the accuracy of those perceptions. The state of Michigan provided a good environment for this study because the November 1978 ballot contained three distinct constitutional amendments whose purpose was to effect considerable change in the taxing and expenditure authority of Michigan's state and local governments and school districts. These ballot propositions were the Headlee Amendment, the Tisch Amendment, and the School Voucher Plan. This data collection consists of 2,001 completed telephone interviews, conducted in the two months following the November election, of a sample chosen to be representative of all Michigan residents aged 18 or older. Respondents were interviewed about their attitudes toward state and local government taxes and expenditures, government in general, and the three specific tax limitation amendments on the Michigan ballot. Respondents also were asked how they voted on the propositions and what they thought the probable effects of these propositions would be if adopted. Demographic and economic information on respondents was also collected, e.g., age, sex, ethnicity, occupation, employment status, income, tax payments, and education of children (i.e., number of their children in state-supported or private schools).
Curated
National Study of Philanthropy, 1974 (ICPSR 7496)
Released/updated on: 1992-02-16
Geographic coverage: United States
The purpose of this study was to examine the effect of tax and foundation laws on charitable giving and to gain a better understanding of giving in general. Two separate national samples were interviewed, using almost identical questionnaires. Higher-income respondents were overrepresented in both samples, on the assumption that giving to others, particularly gifts of money, tends to be concentrated among people who earn more. Questions were asked about contributions of time and money to religious and charitable organizations. For larger donations, details were solicited about the recipients and the amounts given. Respondents' knowledge of and attitudes toward tax laws concerning contributions were also explored. In addition to an evaluation of respondents' income and assets, demographic and background information includes age, race, sex, religious preference, level of education, and occupation.
Curated
Simple Crosstabs
Omnibus Study, Fall 1973 (ICPSR 3625)
Released/updated on: 2006-08-29
This study was specifically designed for investigators who wanted to collect data on a national sample, but only required part of an interview. The survey explored the following topics: economic situation, attitudes toward the political system, views and beliefs about selected institutions, philanthropic contributions, and background questions. In the economic section respondents were asked how they viewed their own and the country's economic situations in comparison to the previous year, and what their expectations were for the next 12 months. Questions referred to personal finances, employment, price changes, and the national business situation. The economic variables are also included in SURVEY OF CONSUMER ATTITUDES AND BEHAVIOR, FALL 1973 (ICPSR 7525). The second section contained questions of a political nature, focusing on trust in the federal government and the evaluation of major political institutions, such as the United States Congress, the Supreme Court, the president, the military, and the major political parties. The third section elicited respondents' views of selected institutions, including big business, local, state, and federal governments, churches, schools, colleges and universities, labor unions, and the media. The fourth section assessed general attitudes toward philanthropy and the effects of the growth of public philanthropy on private giving. Respondents were also asked to what extent their contributions to charity were, or would be, affected by recent changes in tax law such as the elimination of tax breaks. Demographic variables include sex, age, ethnicity, marital status, level of education, marital status, duration of present and past marriages, employment status, main occupation, and labor union membership.
Curated
Simple Crosstabs
Omnibus Study, Spring 1973 (ICPSR 7453)
Released/updated on: 2023-03-13
Geographic coverage: United States
This study was sponsored by the Survey Research Center at the University of Michigan for researchers who needed data on national samples but only required part of an interview. The survey covered the following major topics: economic situation, quality of life, governmental service agencies, income tax, and background questions. In the economic section, respondents were asked how they viewed their own and the country's economic situations in comparison to the previous year, and what their expectations were for the next 12 months. Questions referred to personal finances, employment, price changes, and the national business situation. The economic variables are also included in SURVEY OF CONSUMER ATTITUDES AND BEHAVIOR, SPRING 1973 (ICPSR 7475). The second section focused on respondents' life satisfaction. General questions about quality of life were followed by a more extensive inquiry into specific aspects of respondents' lives: financial security, freedom, independence, safety, religious fulfillment, perceptions of pressure, and adaptability. The third section focused on respondents' experience with and attitudes toward various governmental agencies, particularly in the areas of health, welfare, and employment. Government service agencies at the local, county, state, and national levels were taken into consideration. The fourth section posed a series of questions about income taxes, tax rates, income tax withholding, and income tax refunds in 1973 as compared to 1972. The survey probed the extent to which people were aware of a change in tax law that had resulted in too much money having been withheld in 1972. Respondents were also asked what they did, or intended to do, with the extra refunds received in the spring of 1973. Demographic information includes sex, age, ethnicity, level of education, marital status, employment status, occupation, family income, home and car ownership, and multiple residences, if applicable.
Curated
Washington Post Virginia Governor Poll #1, September 2005 (ICPSR 4521)
Released/updated on: 2007-03-09
Geographic coverage: United States, Virginia
This special topic poll, fielded September 6-9, 2005, was undertaken to assess respondents' opinions on Virginia's 2005 gubernatorial election. Respondents were asked if they were registered to vote, their probability of voting in the upcoming election, how closely they were following the campaign, which candidate they were likely to vote for, and whether endorsements for candidates increased their probability of voting for them. The survey also asked for opinions on the performances of President George W. Bush, Senator George Allen, and Governor Mark Warner. Respondents' knowledge of and opinions about the candidates for governor were also sought, as well as their opinions about Governor Warner's tax package, whether taxes should be decided by a statewide vote or the legislature, whether public funds should be made available for pre-school education, and which issues held the most importance to the voter. Respondents were queried on their views of the overall conditions of Virginia and its economy, if they supported raising the state's gasoline tax, the impact of immigrants on their community, and if they supported the use of public funds to assist day laborers in finding work. The survey also included questions about the respondents' views of abortion and the death penalty. Demographic information includes political affiliation, political ideology, education, age, religious affiliation, marital status, number of children under 18, sex, race, employment status, and income.
Curated
Washington Post Virginia Governor Poll #2, October 2005 (ICPSR 4522)
Released/updated on: 2007-03-09
Geographic coverage: United States, Virginia
This special topic poll, fielded October 23-26, 2005, was undertaken to assess respondents' opinions on Virginia's 2005 gubernatorial election. Respondents were asked if they were registered to vote, their probability of voting in the upcoming election, how closely they were following the campaign, which candidate they were likely to vote for, and whether endorsements for candidates increased their probability of voting for them. The survey also asked for opinions on the performances of President George W. Bush and Governor Mark Warner, the overall conditions in Virginia and the United States, and respondents' knowledge of and opinions about the candidates for governor. Respondents' opinions were also sought about whether candidates were running positive or negative campaigns and which issues held the most importance in determining which candidate they would vote for. Respondents were queried on their views about whether taxes should be decided by a statewide vote or the legislature, state transportation plans, the impact of immigrants on their community, and if they supported the use of public funds to assist day laborers in finding work. The survey also included questions about the respondents' views of abortion and the death penalty. Demographic information includes political affiliation, political ideology, education, age, religious affiliation, marital status, sex, race, and income.