Decoupling State Income Tax from Federal: Current Taxation of Unrealized Gain, the New York Proposal

Tax Collections Optimization for New York State

The New York State Department of Taxation and Finance (NYS DTF) collects over $1 billion annually in assessed delinquent taxes. The mission of DTF’s Collections and Civil Enforcement Division (CCED) is to increase collections, but to do so in a manner that respects the rights of citizens, by taking actions commensurate with each debtor’s situation. CCED must accomplish this in an environment wi...

Income taxation of couples and the tax unit choice

This paper studies the optimal non linear income tax of couples. We build a general unitary model of labor supply and allow multidimensional heterogeneity in a discrete type framework. We concentrate our analysis on the resulting intra-family labor allocation of labor supplies and show that this analysis is strongly related to the choice of the tax unit (individual versus joint taxation). We gi...

Taxation of Social Security benefits under the new income tax provisions: distributional estimates for 1994.

The 1993 Omnibus Budget Reconciliation Act raised the proportion of benefits includable in income for the Federal personal income tax. This article presents estimates of the income-distributional effects of the new provision in 1994, the first year for which it is effective. Under the pre-1993 law, up to 50 percent of benefits were included in taxable income for certain high-income beneficiarie...

Contractual Compliance and the Federal Income Tax System

Tax Man Cometh: Income taxation as a measure of state capacity