The Impact of Tax Reform on Households
This paper analyzes the Reagan Administratioris tax reform proposal in terms of its three stated objectives --fairness, simplicity, and economic growth -- and considers its likely effecton labor supply, saving and investment, and housing. The paper also attempts to place the tax reform debate in the context of modern public finance theory, in order to provide some rigorous framework for discussion of the important issues.
|Date of creation:||Oct 1985|
|Publication status:||published as "The Effect of Tax Simplification on Individuals" From Economic Consequen-ces of Tax Simplification, Conference Series No. 29. Boston: Federal Reserve Bank of Boston, (1985).|
|Contact details of provider:|| Postal: National Bureau of Economic Research, 1050 Massachusetts Avenue Cambridge, MA 02138, U.S.A.|
Web page: http://www.nber.org
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- Atkinson, A. B. & Stiglitz, J. E., 1976. "The design of tax structure: Direct versus indirect taxation," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 55-75.
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- Browning, Edgar K, 1985. "A Critical Appraisal of Hausman's Welfare Cost Estimates," Journal of Political Economy, University of Chicago Press, vol. 93(5), pages 1025-1034, October.
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