Tax-Preferred Assets and Debt, and the Tax Reform Act of 1986: Some Implications for Fundamental Tax Reform
AbstractA study of how tax changes in TRA '86 (consumer debt interest and IRA deductions) affected household saving behavior shows that household assets and debt were reallocated but that there was little change in the real level of economic activity.
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Bibliographic InfoArticle provided by National Tax Association in its journal National Tax Journal.
Volume (Year): 49 (1996)
Issue (Month): 3 (September)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Maki, Dean M., 1996. "Portfolio Shuffling and Tax Reform," National Tax Journal, National Tax Association, vol. 49(3), pages 317-29, September.
- Glenn B. Canner & James T. Fergus & Charles A. Luckett, 1988. "Home equity lines of credit," Federal Reserve Bulletin, Board of Governors of the Federal Reserve System (U.S.), issue Jun, pages 361-373.
- Poterba, J.M. & Venti, S.F. & Wise, D.A., 1992.
"401(k) Plans and Tax-Deferred Savings,"
92-14, Massachusetts Institute of Technology (MIT), Department of Economics.
- Poterba, James M. & Venti, Steven F. & Wise, David A., 1995.
"Do 401(k) contributions crowd out other personal saving?,"
Journal of Public Economics,
Elsevier, vol. 58(1), pages 1-32, September.
- James M. Poterba & Steven F. Venti & David A. Wise, 1993. "Do 401(k) Contributions Crowd Out Other Persoanl Saving?," NBER Working Papers 4391, National Bureau of Economic Research, Inc.
- Francesca Eugeni, 1993. "Consumer debt and home equity borrowing," Economic Perspectives, Federal Reserve Bank of Chicago, issue Mar, pages 2-13.
- Bertola, Giuseppe & Hochguertel, Stefan, 2007.
"Household debt and credit: Economic issues and data problems,"
CFS Working Paper Series
2007/32, Center for Financial Studies (CFS).
- Giuseppe Bertola & Stefan Hochguertel, 2007. "Household Debt and Credit: Economic Issues and Data Problems," Economic Notes, Banca Monte dei Paschi di Siena SpA, vol. 36(2), pages 115-146, 07.
- repec:dgr:uvatin:2007087 is not listed on IDEAS
- Jappelli, Tullio & Pistaferri, Luigi, 2007. "Do people respond to tax incentives? An analysis of the Italian reform of the deductibility of home mortgage interests," European Economic Review, Elsevier, vol. 51(2), pages 247-271, February.
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