Coptic Tax Receipts: An Inventory

Tax Pyramiding: The Economic Consequences of Gross Receipts Taxes

State governments have traditionally raised revenue from business by taxing corporate income. But in recent years the growing difficulty of administering state corporate income taxes has prompted a search for alternative ways of taxing companies. This search for new business taxes has ironically sparked a resurgence in one of the world’s oldest broad-based tax structures: the gross receipts tax...

An NLP Pipeline for Coptic

The Coptic language of Hellenistic era Egypt in the first millennium C.E. is a treasure trove of information for History, Religious Studies, Classics, Linguistics and many other Humanities disciplines. Despite the existence of large amounts of text in the language, comparatively few digital resources have been available, and almost no tools for Natural Language Processing. This paper presents a...

Medicaid as an Investment in Children: What Is the Long-term Impact on Tax Receipts?

We use administrative data from the IRS to examine the long-term impact of childhood Medicaid expansions. We use eligibility variation by cohort and state that we can relate to outcomes graphically. We find that children with greater Medicaid eligibility paid more in cumulative taxes by age 28. They collected less in EITC payments, and the women had higher cumulative wages. Our estimates imply ...

Alternative State Business Tax Systems: A Comparison of State Income and Gross Receipts Taxes

Computational Methods for Coptic

This paper motivates and details the first implementation of a freely available part of speech tag set and tagger for Coptic. Coptic is the last phase of the Egyptian language family and a descendant of the hieroglyphs of ancient Egypt. Unlike classical Greek and Latin, few resources for digital and computational work have existed for ancient Egyptian language and literature until now. We evalu...