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Taxpayer Behavior and the Distribution of the 1982 Tax Cut

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Author Info
Lawrence B. Lindsey
Abstract

The Economic Recovery Tax Act of 1981 mandated the most substantial reduction in personal income tax rates since the tax cuts of 1964. The rate reductions stimulated debates about the responsiveness of taxpayers to tax rates and incentives, the magnitude of the foregone revenue, and the distribution of the tax burden. This paper provides estimates of these three parameters. A baseline income distribution was created which took the macroeconomic environment of 1982 as given. This distribution is contrasted with the actual income reported in 1982 to measure the added reporting of income as a result of the rate cuts. The National Bureau of Economic Research TAXSIM model was used to estimate the effects of taxpayer behavior on tax liabilities as well.

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Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 1760.

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Date of creation: Nov 1985
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Handle: RePEc:nbr:nberwo:1760

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  1. Lawrence B. Lindsey, 1981. "Is the Maximum Tax on Earned Income Effective?," NBER Working Papers 0613, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  2. Minarik, Joseph J, 1979. "The Size Distribution of Income during Inflation," Review of Income and Wealth, Blackwell Publishing, vol. 25(4), pages 377-92, December.
  3. Charles L. Ballard & Don Fullerton & John B. Shoven & John Whalley, 1985. "General Equilibrium Analysis of Tax Policies," NBER Chapters, in: A General Equilibrium Model for Tax Policy Evaluation, pages 6-24 National Bureau of Economic Research, Inc. [Downloadable!]
  4. Don Fullerton, 1982. "On the Possibility of an Inverse Relationship between Tax Rates and Government Revenues," NBER Working Papers 0467, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  5. Boskin, Michael J, 1978. "Taxation, Saving, and the Rate of Interest," Journal of Political Economy, University of Chicago Press, vol. 86(2), pages S3-27, April. [Downloadable!] (restricted)
  6. Fries, Albert & Hutton, John P & Lambert, Peter J, 1982. "The Elasticity of the U.S. Individual Income Tax: Its Calculation, Determinants and Behavior," The Review of Economics and Statistics, MIT Press, vol. 64(1), pages 147-51, February. [Downloadable!] (restricted)
  7. Daniel R. Feenberg & Harvey S. Rosen, 1980. "Alternative Tax Treatments of the Family: Simulation Methodology and Results," NBER Working Papers 0497, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  8. Burtless, Gary & Hausman, Jerry A, 1978. "The Effect of Taxation on Labor Supply: Evaluating the Gary Negative Income Tax Experiments," Journal of Political Economy, University of Chicago Press, vol. 86(6), pages 1103-30, December. [Downloadable!] (restricted)
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  9. Feldstein, Martin S, 1978. "The Rate of Return, Taxation and Personal Savings," Economic Journal, Royal Economic Society, vol. 88(351), pages 482-87, September. [Downloadable!] (restricted)
  10. Fullerton, Don, et al, 1981. "Corporate Tax Integration in the United States: A General Equilibrium Approach," American Economic Review, American Economic Association, vol. 71(4), pages 677-91, September. [Downloadable!] (restricted)
  11. Feldstein, Martin & Slemrod, Joel & Yitzhaki, Shlomo, 1984. "The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains: Reply," The Quarterly Journal of Economics, MIT Press, vol. 99(1), pages 111-20, February. [Downloadable!] (restricted)
  12. Don Fullerton & Roger H. Gordon, 1983. "A Reexamination of Tax Distortions in General Equilibrium Models," NBER Working Papers 0673, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  13. Grieson, Ronald E., 1980. "Theoretical analysis and empirical measurements of the effects of the Philadelphia income tax," Journal of Urban Economics, Elsevier, vol. 8(1), pages 123-137, July. [Downloadable!] (restricted)
  14. Victor A. Canto & Douglas H. Joines & Arthur B. Laffer, 1978. "An income expenditure version of the wedge model," Proceedings, Federal Reserve Bank of San Francisco, pages 27-62.
  15. Rosen, Harvey S, 1976. "Taxes in a Labor Supply Model with Joint Wage-Hours Determination," Econometrica, Econometric Society, vol. 44(3), pages 485-507, May. [Downloadable!] (restricted)
  16. Browning, Edgar K & Johnson, William R, 1984. "The Trade-Off between Equality and Efficiency," Journal of Political Economy, University of Chicago Press, vol. 92(2), pages 175-203, April. [Downloadable!] (restricted)
  17. N. Gregory Mankiw & Lawrence H. Summers, 1987. "Are Tax Cuts Really Expansionary?," NBER Working Papers 1443, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  18. Martin Feldstein & Joel Slemrod & Shlomo Yitzhaki, 1981. "The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains," NBER Working Papers 0250, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  19. Budd, Edward C, 1971. "The Creation of a Microdata File for Estimating the Size Distribution of Income," Review of Income and Wealth, Blackwell Publishing, vol. 17(4), pages 317-33, December.
  20. Metcalf, Charles E, 1969. "The Size Distribution of Personal Income during the Business Cycle," American Economic Review, American Economic Association, vol. 59(4), pages 657-68, Part I Se. [Downloadable!] (restricted)
  21. Buchanan, James M & Lee, Dwight R, 1982. "Politics, Time, and the Laffer Curve," Journal of Political Economy, University of Chicago Press, vol. 90(4), pages 816-19, August. [Downloadable!] (restricted)
  22. Hausman, Jerry A, 1981. "Exact Consumer's Surplus and Deadweight Loss," American Economic Review, American Economic Association, vol. 71(4), pages 662-76, September. [Downloadable!] (restricted)
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