Effects of Taxes on Economic Behavior
This paper discusses how the effects of taxes on economic behavior are important for revenue estimation, for calculating efficiency effects, and for understanding short-term macroeconomic consequences. The primary focus is on taxes on labor income but some attention is given to taxes on income from saving. Specific calculations illustrate the importance of behavioral responses for accurate calculation of the revenue effects and deadweight losses of tax changes.
|Date of creation:||2008|
|Publication status:||Published in National Tax Journal|
|Contact details of provider:|| Postal: Littauer Center, Cambridge, MA 02138|
Web page: http://www.economics.harvard.edu/
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- Mikhail Golosov & Aleh Tsyvinski, 2006.
"Optimal Taxation with Endogenous Insurance Markets,"
784828000000000445, UCLA Department of Economics.
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