Simulating U.S. tax reform
A presentation of a large-scale, dynamic simulation model for comparing the equity, efficiency, and macroeconomic effects of five alternatives to the current U.S. federal income tax: a proportional income tax, a proportional consumption tax, a flat tax, a flat tax with transition relief, and a progressive variant of the flat tax called the "X tax."
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- Charles T. Carlstrom & David Altig, 1999.
"Marginal Tax Rates and Income Inequality in a Life-Cycle Model,"
American Economic Review,
American Economic Association, vol. 89(5), pages 1197-1215, December.
- David E. Altig & Charles T. Carlstrom, 1996. "Marginal tax rates and income inequality in a life-cycle model," Working Paper 9621, Federal Reserve Bank of Cleveland.