| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w2120 |
| 来源ID | Working Paper 2120 |
| Household Behavior and the Tax Reform Act of 1986 | |
| Jerry A. Hausman; James M. Poterba | |
| 发表日期 | 1987 |
| 出版年 | 1987 |
| 语种 | 英语 |
| 摘要 | This paper evaluates the effects of the 1986 Tax Reform Act on household labor supply and savings. It describes the tax bill's effects on incentives to work and to save, and uses recent econometric estimates of labor supply and savings elasticities to describe the reform's impact on household behavior. Two factors lead us to conclude that the new law will have small aggregate effects. First, most households experience only small changes in their marginal tax rates. Forty-one percent of the taxpaying population will face marginal tax rates as high, or higher, under the new law as under the previous tax code. Only eleven percent of taxpayers receive marginal tax rate reductions of ten percentage points or more. Second, plausible estimates of both the labor supply and savings elasticities suggest that even for those households that receive rate reductions, behavioral changes will be small. Our analysis suggests that the tax reform will increase labor supply by about one percent, and slightly reduce private savings. |
| 主题 | Macroeconomics |
| URL | https://www.nber.org/papers/w2120 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/559374 |
| 推荐引用方式 GB/T 7714 | Jerry A. Hausman,James M. Poterba. Household Behavior and the Tax Reform Act of 1986. 1987. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w2120.pdf（266KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
除非特别说明，本系统中所有内容都受版权保护，并保留所有权利。
