Alternative Tax Treatments of the Family: Simulation Methodology and Results
In: Behavioral Simulation Methods in Tax Policy Analysis
A number of suggestions have been made to reform the tax treatment of the family. None of these proposals has been accompanied by careful estimates of their effects on the income distribution, revenue collections, and labor supply. The purpose of this paper is to provide such information. Our analysis is based upon a series of simulations using the TAXSIM file of the National 3ureau of Economic Research, which contains information from a sample of tax returns filed in 1974. Substantial attention is devoted to the problem of imputing data that are absent from TAXSIM. The simulations assume that wives' labor supply behavior depends upon the tax system. The tax reforms simulated include various exemptions and credits for secondary workers, as well as changes in the rules governing filing status. In a number of cases we find that allowing for even a modest behavioral response leads to substantial changes in the revenue implications of the proposals.
(This abstract was borrowed from another version of this item.)
|This chapter was published in: ||This item is provided by National Bureau of Economic Research, Inc in its series NBER Chapters with number
7704.||Handle:|| RePEc:nbr:nberch:7704||Contact details of provider:|| Postal: |
Web page: http://www.nber.org
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:nbr:nberch:7704. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ()
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.