National Bureau of Economic Research project report
INTERNAL BIBLIOGRAPHIES/INDEXES NOTE
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Includes bibliographical references and indexes.
CONTENTS NOTE
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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.
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SUMMARY OR ABSTRACT
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Tax policy debates?and reforms?depend heavily on estimates of how alternative tax rules would affect behavior. Yet there is considerable controversy about the key empirical links among tax rates, household decisions, and revenue collections. The nine papers in this volume exploit the substantial variation in U.S. tax policy during the last two decades to investigate how taxes affect a range of household behavior, including labor-force participation, saving behavior, choice of health insurance plan, choice of child care arrangements, portfolio choice, and tax evasion. They also present new anal.
OTHER EDITION IN ANOTHER MEDIUM
Title
Empirical foundations of household taxation.
International Standard Book Number
9780226240978
TOPICAL NAME USED AS SUBJECT
Households-- Economic aspects-- United States, Statistics.
Income tax-- United States, Statistics.
Labor supply-- Effect of taxation on-- United States, Statistics.