THIRTY-SIX of Columbia states now and levy the a personal District of Columbia now levy a
personal income tax on their residents. Collections from this source have grown rapidly, …

… NEIL M. SINGER …

This paper presents a general formalism for calculating the effect of taxes on income distribution,
and the resultant effect on income inequality. We first derive a closed form expression …

The use of prices as a mechanism for allocating resources is generally well understood. Nearly
two hundred years have elapsed since Adam Smith, in The Wealth of Nations, discussed …

This article has two related purposes. One is to extend the methodology for evaluating
correctional programs. Two aspects of this methodology are considered: (1) the measurement of a …

… Neil M. Singer * … [6] Singer, NM, "The Use of Dummy Variables in Estimating the
Income Elasticity of State IncomeTax Revenues," National Tax Journal (June 1968), p. 220. …

The current use of inmate manpower by correctional institu tions is a compromise between
the inclinations of correctional officials and the preferences of society and thus achieves the …

In recent years the federal government has recognized, and begun to respond to, the problem
of regional poverty and unemploy-ment. The beginning of the federal commit-ment to …

No definitive evidence is available on the potential and re alized productive capacity of prison
inmates. This paper uses Census data about labor force characteristics and produc tivity, …

This paper estimates the impact of the Tax Reform Act of 1969 and the Revenue Act of 1971
on the composition of investment. A micro-simulation calculates the impact of tax changes …