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Empirical foundations of household taxation

Author: Martin S Feldstein; James M Poterba
Publisher: Chicago : University of Chicago Press, 1996.
Series: National Bureau of Economic Research project report.
Edition/Format:   Book : EnglishView all editions and formats
Database:WorldCat
Summary:
Historically, tax policy debates - and reforms - have depended heavily on estimates of how alternative tax rules would affect household and firm behavior. Research showing that capital gains realizations were very sensitive to capital gains tax rates played an important role in the 1978 capital gains tax reform. The 1981 Economic Recovery Tax Act was bolstered by studies suggesting that reductions in marginal tax
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Genre/Form: Statistics
Statistiques
Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Martin S Feldstein; James M Poterba
ISBN: 0226240975 9780226240978
OCLC Number: 34076358
Description: ix, 289 pages : illustrations ; 24 cm.
Contents: Labor supply and the Economic Recovery Tax Act of 1981 / Nada Eissa. Comment / James J. Heckman --
The taxation of two-earner families / Martin Feldstein and Daniel R. Feenberg. Comment / Harvey S. Rosen --
Labor supply and welfare effects of a shift from income to consumption taxation / Gilbert E. Metcalf. Comment / Gary Burtless --
The distributional effects of the tax treatment of child care expenses / William M. Gentry and Alison P. Hagy. Comment / Brigitte C. Madrian --
Tax subsidies to employer-provided health insurance / Jonathan Gruber and James M. Poterba. Comment / David F. Bradford --
High-income families and the tax changes of the 1980's : the anatomy of behavioral response / Joel Slemrod. Comment / Don Fullerton --
Tax shelters and passive losses after the Tax Reform Act of 1986 / Andrew A. Samwick. Comment / Roger H. Gordon --
The relationship between state and federal tax audits / James Alm, Brian Erard, and Jonathan S. Feinstein. Comment / James W. Wetzler.
Series Title: National Bureau of Economic Research project report.
Responsibility: edited by Martin Feldstein and James M. Poterba.
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Abstract:

Historically, tax policy debates - and reforms - have depended heavily on estimates of how alternative tax rules would affect household and firm behavior. Research showing that capital gains realizations were very sensitive to capital gains tax rates played an important role in the 1978 capital gains tax reform. The 1981 Economic Recovery Tax Act was bolstered by studies suggesting that reductions in marginal tax rates would increase household labor supply and saving. In the early 1990s, federal tax policy debates focused on how raising marginal tax rates would affect household behavior and reported taxable income.

Despite decades of interest by scholars and policy makers in the effect of tax policy on household behavior, there is still considerable controversy about the key empirical links among tax rates, household behavior, and revenue collections. The eight papers in this volume present new statistical findings on how taxes affect a range of household decisions, including labor supply, saving, choice of health insurance plan, choice of child care arrangements, portfolio choice, and tax evasion. They also present new analytical results on the effects of different types of tax policy. All of this research relies on household-level data - drawn either from public-use tax return files provided by the U.S. Treasury or from large household-level surveys - to explore various aspects of the relationship between taxes and household behavior.

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