Nine papers presented at a conference held at the "Michigan Business School" on September 11-12, 1992.
INTERNAL BIBLIOGRAPHIES/INDEXES NOTE
Text of Note
Includes bibliographical references and index.
CONTENTS NOTE
Text of Note
Introduction / Joel Slemrod -- Trends in federal tax progressivity, 1980-93 / Richard Kasten, Frank Sammartino, and Eric Toder -- The lifetime incidence of state and local taxes: measuring changes during the 1980s / Gilbert E. Metcalf -- Trends in income inequality: the impaact of, and implications for, tax policy / Lynn A. Karoly -- The efficiency cost of increased progressivity / Robert K. Triest -- On the high-income Laffer curve / Joel Slemrod --Tax progressivity and household portfolios: descriptive evidence from the Survey of Consumer Finances / John Karl Scholz -- Progressivity of capital gains taxation with optimal portfolio selection / Michael Haliassos and Andrew B. Lyon -- Perceptions of fairness in the crucible of tax policy / Steven M. Sheffrin -- Progressive taxation, equity, and tax design / Richard Musgrave.
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SUMMARY OR ABSTRACT
Text of Note
Each paper is followed by the formal commentary of a conference participant plus a summary of the conference discussion.
Text of Note
Several papers investigate the economic impact and cost of progressive tax systems. Special attention is given to behavioral responses - including portfolio composition - to the taxation of high-income individuals. The concluding papers address the contentious issue of what constitutes a "fair" tax system. They contrast public attitudes concerning alternative tax systems to economists' notions of fairness, and examine the trade-off between fairness and economic growth.
Text of Note
The papers document the changes during the 1980s in progressivity at the federal, state, and local levels in the United States. Conceptual issues about how to measure progressivity are investigated, as well as the extent to which declining progressivity contributed to the well-documented increase in income inequality over the past two decades.
Text of Note
This book assembles nine research papers written by leading public-finance economists on the subject of tax progressivity and its relationship to income inequality.
TOPICAL NAME USED AS SUBJECT
Income distribution-- United States, Congresses.
Income tax-- United States, Congresses.
Progressive taxation-- United States, Congresses.
Tax incidence-- United States, Congresses.
Impôt-- Incidence-- États-Unis, Congrès.
Impôt progressif-- États-Unis, Congrès.
Impôt sur le revenu-- États-Unis, Congrès.
Revenu-- Répartition-- États-Unis, Congrès.
Belastingheffing.
Impôt-- États-Unis.
Impôt progressif-- États-Unis.
Impôt sur le revenu-- États-Unis.
Incidence fiscale-- États-Unis.
Income distribution.
Income tax.
Inkomensverdeling.
Inkomstenbelasting.
Progressive taxation.
Revenu-- Répartition-- États-Unis.
Tax incidence.
GEOGRAPHICAL NAME USED AS SUBJECT
United States.
7
UNIVERSAL DECIMAL CLASSIFICATION (UDC)
Number
336.215(73
DEWEY DECIMAL CLASSIFICATION
Number
336
.
2/00973
Edition
20
LIBRARY OF CONGRESS CLASSIFICATION
Class number
HJ2327
.
U5
Book number
T393
1994
OTHER CLASS NUMBERS
Class number
83
.
52
System Code
bcl
PERSONAL NAME - ALTERNATIVE RESPONSIBILITY
Slemrod, Joel.
CORPORATE BODY NAME - ALTERNATIVE RESPONSIBILITY
University of Michigan., School of Business Administration.