G2TT
来源类型Working Paper
规范类型报告
DOI10.3386/w21035
来源IDWorking 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
URLhttps://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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