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The Federal Tax Debate: Capital Gains

The Federal Tax Debate: Capital Gains
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Wisdom of the Sages | Harvard Magazine

Wisdom of the Sages | Harvard Magazine
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A new era in the economics of fertility | VOX, CEPR Policy Portal

As fertility rates have declined in high-income countries, the cross-country relationship between women’s labour supply and fertility has reversed. Today, in countries where more women are working, more babies are born. This column suggests that classic models of fertility no longer explain ultra-low fertility rates in high-income countries, where the compatibility of women’s ....

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The Taxation of Business Income in the Global Economy

The Taxation of Business Income in the Global Economy
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Wilbur Cross, Martin Feldstein, and Charles William Eliot

Photograph by Harvard Public Affairs and Communications
The spring of 1933 was a trying time: the depths of the Depression, a new president scrambling to reverse systemic disasters and lift shattered spirits. Sound familiar?
During that Commencement week, the Phi Beta Kappa Orator was Connecticut governor Wilbur Cross he of the eponymous parkway, and a thorough Yalie. In
Connecticut Yankee, his autobiography, he called the invitation the “most signal honor in my literary career.” Taking as his cue Ralph Waldo Emerson’s famous “American Scholar” address, Cross told his audience “that 1837 and 1933 were alike in that they were both years of ‘economic confusion and public upheaval,’ and yet Emerson had no word about hard times, which must have been in the minds of all his hearers. ‘Looking beyond turmoil and distress, he did not let his gaze wander, for more than a moment, from the ultimate triumph of the human spirit over material things.’” ....

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