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Behavioral Feedback Effects and the Revenue-Estimating Process

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  • Gravelle, Jane G.

Abstract

Analysis of behavioral reponses that are taken into account when measuring the feedback effects of tax changes, current practices include some microeconomic (but no macroeconomic) responses. Questions the advisability of incorporating macroeconomic effects.

Suggested Citation

  • Gravelle, Jane G., 1995. "Behavioral Feedback Effects and the Revenue-Estimating Process," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(3), pages 463-477, September.
    • Handle: RePEc:ntj:journl:v:48:y:1995:i:3:p:463-77
    DOI: 10.1086/NTJ41789162
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    References listed on IDEAS

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    1. Jane G. Gravelle, 1994. "The Economic Effects of Taxing Capital Income," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262071584, December.
    2. Robert K. Triest, 1990. "The Effect of Income Taxation on Labor Supply in the United States," Journal of Human Resources, University of Wisconsin Press, vol. 25(3), pages 491-516.
    3. Thomas MaCurdy & David Green & Harry Paarsch, 1990. "Assessing Empirical Approaches for Analyzing Taxes and Labor Supply," Journal of Human Resources, University of Wisconsin Press, vol. 25(3), pages 415-490.
    4. Nada Eissa, 1995. "Taxation and Labor Supply of Married Women: The Tax Reform Act of 1986 as a Natural Experiment," NBER Working Papers 5023, National Bureau of Economic Research, Inc.
    5. repec:hoo:wpaper:e-90-11 is not listed on IDEAS
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    Cited by:

    1. Thor O. Thoresen & Jørgen Aasness & Zhiyang Jia, 2008. "More realistic estimates of revenue changes from tax cuts," Discussion Papers 545, Statistics Norway, Research Department.
    2. Alan J. Auerbach, 1996. "Dynamic Revenue Estimation," Journal of Economic Perspectives, American Economic Association, vol. 10(1), pages 141-157, Winter.

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