| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w21035 |
| 来源ID | Working Paper 21035 |
| Tax Cuts For Whom? Heterogeneous Effects of Income Tax Changes on Growth and Employment | |
| Owen M. Zidar | |
| 发表日期 | 2015-03-23 |
| 出版年 | 2015 |
| 语种 | 英语 |
| 摘要 | This paper investigates how tax changes for different income groups affect aggregate economic activity. I construct a measure of who received (or paid for) tax changes in the postwar period using tax return data from NBER's TAXSIM. I aggregate each tax change by income group and state. Variation in the income distribution across U.S. states and federal tax changes generate variation in regional tax shocks that I exploit to test for heterogeneous effects. I find that the positive relationship between tax cuts and employment growth is largely driven by tax cuts for lower-income groups, and that the effect of tax cuts for the top 10% on employment growth is small. |
| 主题 | Macroeconomics ; Business Cycles ; Fiscal Policy ; Public Economics ; Taxation ; History ; Macroeconomic History |
| URL | https://www.nber.org/papers/w21035 |
| 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/578707 |
| 推荐引用方式 GB/T 7714 | Owen M. Zidar. Tax Cuts For Whom? Heterogeneous Effects of Income Tax Changes on Growth and Employment. 2015. |
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