Equity Effects of the Tax Reform Act of 1986
The major goals of the Tax Reform Act of 1986 included an increase in the equity of the tax system. We will consider the effects of the tax reform on vertical equity, horizontal equity, and intergenerational equity.
Volume (Year): 6 (1992)
Issue (Month): 1 (Winter)
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- Gravelle, Jane G, 1991. "Income, Consumption, and Wage Taxation in a Life-Cycle Model: Separating Efficiency from Redistribution," American Economic Review, American Economic Association, vol. 81(4), pages 985-995, September.
- Feldstein, Martin, 1988. "Imputing Corporate Tax Liabilities to Individual Taxpayers," National Tax Journal, National Tax Association, vol. 41(1), pages 37-59, March.