Cost-of-Capital-Calculator

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New data

2

This pull request updates B-Tax to use 2015 data.

rkasher

Update asset data

1

SOI now has published data through 2015 (e.g., [partnership tables](https://www.irs.gov/statistics/soi-tax-stats-partnership-statistics-by-entity-type)). [BEA detailed fixed asset data](https://apps.bea.gov/national/FA2004/Details/Index.htm) is available through 2016. If the format of the SOI data has remained the same,...

jdebacker

Tax Exempts

1

We need to remove tax exempts from the BEA asset totals. We have a methodology to do this outlined in the METR_Guide, it just needs to be implemented.

jdebacker

border adjustment?

1

A border adjusted business cash flow tax proposal is under heavy consideration right now. Would it be possible to accomodate a border adjustment in B-Tax? Ideally, there would be a...

MattHJensen

Split of corporate and non-corporate assets for inventories and land

1

B-Tax yield much different ratios than was CBO (2007) finds. In particular, CBO finds: 1) Fraction of land owned by businesses facing corp tax treatment = 46.8% (B-Tax finds about...

jdebacker

One could allow for a dynamic analysis of the effects of tax policy on METRs by allowing firm financial policy to be endogenous. This could be done by applying an...

jdebacker