Unpublished Demotic salt Tax Receipts

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...

Demotic Dictionary Project

A couple of years ago the report on the Demotic Dictionary Project highlighted our knowledge of the animals familiar to the Egyptians who lived and wro te during the • • • • • • • millennium from the 7th century B.C. until the 3rd century A.D. This was the time when Demotic was the standard script used by residents in Egypt who wished to wr i te in the Egyptian language; many Greek immigrants a...

Demotic Dictionary Project

When people think of ancient Egypt, they tend to think of temples and tombs decorated with hieroglyphs and of rich and powerful rulers controlling all aspects of the lives of their subjects. Since the draft manuscript that I have been checking this year included the letter P, and since the letter P includes a word for king, I thought it might be interesting to think about the phrases and titles...

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