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Tax Reform: Theory and Practice

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  • Pechman, Joseph A

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  • Pechman, Joseph A, 1987. "Tax Reform: Theory and Practice," Journal of Economic Perspectives, American Economic Association, vol. 1(1), pages 11-28, Summer.
  • Handle: RePEc:aea:jecper:v:1:y:1987:i:1:p:11-28
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    Cited by:

    1. Anthony Ostrosky, 1997. "Bank failures in the U.S.: A note on regulation Q," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 3(2), pages 176-180, May.
    2. T. Kirk White, 2002. "Marginal Tax Rates and the Tax Reform of 1986: the Long-run Effect on the U.S. Wealth Distribution," Macroeconomics 0209002, EconWPA.
    3. Alan J. Auerbach & Joel Slemrod, 1997. "The Economic Effects of the Tax Reform Act of 1986," Journal of Economic Literature, American Economic Association, vol. 35(2), pages 589-632, June.
    4. J. Gregory Ballentine, 1992. "The Structure of the Tax System versus the Level of Taxation: An Evaluation of the 1986 Act," Journal of Economic Perspectives, American Economic Association, vol. 6(1), pages 59-68, Winter.
    5. Andrew A. Samwick, 1996. "Tax Shelters and Passive Losses after the Tax Reform Act of 1986," NBER Chapters,in: Empirical Foundations of Household Taxation, pages 193-233 National Bureau of Economic Research, Inc.
    6. Barbaro, Salvatore & Suedekum, Jens, 2006. "Reforming a complicated income tax system: The political economy perspective," European Journal of Political Economy, Elsevier, vol. 22(1), pages 41-59, March.
    7. Cenkhan Sahin, 2016. "Macroeconomic effects of mortgage interest deduction," DNB Working Papers 514, Netherlands Central Bank, Research Department.
    8. Cronin, Julie Anne & Lin, Emily Y. & Power, Laura & Cooper, Michael, 2013. "Distributing the Corporate Income Tax: Revised U.S. Treasury Methodology," National Tax Journal, National Tax Association, vol. 66(1), pages 239-262, March.
    9. André Decoster & Isabelle Standaert & Christian Valenduc & Guy Van Camp, 2002. "What makes personal income taxes progressive? The case of Belgium," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 45(3), pages 91-112.
    10. Andrá Decoster & Guy Van Camp, 2001. "Redistributive effects of the shift from personal income taxes to indirect taxes: Belgium 1988-93," Fiscal Studies, Institute for Fiscal Studies, vol. 22(1), pages 79-106, March.
    11. Jonathan R. Kesselman, 1992. "Income Security via the Tax System: Canadian and American Reforms," NBER Chapters,in: Canada-U.S. Tax Comparisons, pages 97-150 National Bureau of Economic Research, Inc.
    12. John Bishop & K. Chow & John Formby & Chih-Chin Ho, 1997. "Did Tax Reform Reduce Actual US Progressivity? Evidence from the Taxpayer Compliance Measurement Program," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 4(2), pages 177-197, May.
    13. Jorgenson, Dale W. & Yun, Kun-Young, 1990. "Tax Reform and U.S. Economic Growth," Scholarly Articles 3403059, Harvard University Department of Economics.
    14. Voßmerbäumer, Jan & Wagner, Franz W., 2013. "Steuerwirkungen betrieblicher Entgeltpolitik," arqus Discussion Papers in Quantitative Tax Research 144, arqus - Arbeitskreis Quantitative Steuerlehre.
    15. Gerald E. Auten & Joseph J. Cordes, 1991. "Policy Watch: Cutting Capital Gains Taxes," Journal of Economic Perspectives, American Economic Association, vol. 5(1), pages 181-192, Winter.
    16. William T. Alpert & John B. Shoven & John Whalley, 1992. "Introduction to "Canada-U.S. Tax Comparisons"," NBER Chapters,in: Canada-U.S. Tax Comparisons, pages 1-24 National Bureau of Economic Research, Inc.
    17. Mackay, Daniel, 2011. "Estimating the impact of investment tax credits on aircraft demand," MPRA Paper 32767, University Library of Munich, Germany.
    18. A. B. Atkinson, 2004. "Income Tax and Top Incomes over the Twentieth Century," Hacienda Pública Española, IEF, vol. 168(1), pages 123-141, march.
    19. repec:kap:iaecre:v:3:y:1997:i:2:p:176-180 is not listed on IDEAS
    20. Joel Slemrod, 1992. "Did the Tax Reform Act of 1986 Simplify Tax Matters?," Journal of Economic Perspectives, American Economic Association, vol. 6(1), pages 45-57, Winter.
    21. Robert P. Inman, 1993. "Presidential Leadership and the Reform of Fiscal Policy: Learning from Reagan's Role in TRA 86," NBER Working Papers 4395, National Bureau of Economic Research, Inc.

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