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来源类型 | Working Paper |
规范类型 | 报告 |
DOI | 10.3386/w17531 |
来源ID | Working Paper 17531 |
The Tax Reform Act of 1986: Comment on the 25th Anniversary | |
Martin S. Feldstein | |
发表日期 | 2011-10-20 |
出版年 | 2011 |
语种 | 英语 |
摘要 | The Tax Reform Act of 1986 was a powerful pro-growth force for the American economy. Equally important, as we look back on it after 25 years, we also see that it taught us two important lessons. First, it showed that politicians with very different political philosophies on the right and on the left could agree on a major program of tax rate reduction and tax reform. Second, it showed that the amount of taxable income is very sensitive to marginal tax rates. |
主题 | Public Economics ; Taxation |
URL | https://www.nber.org/papers/w17531 |
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/575205 |
推荐引用方式 GB/T 7714 | Martin S. Feldstein. The Tax Reform Act of 1986: Comment on the 25th Anniversary. 2011. |
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文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
w17531.pdf(133KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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