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Empirical Foundations of Household Taxation (Hardcover, New)
Loot Price: R1,908
Discovery Miles 19 080
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Empirical Foundations of Household Taxation (Hardcover, New)
Series: NBER-Project Reports
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Historically, tax policy debates - and reforms - have depended
heavily on estimates of how alternative tax rules would affect
household and firm behavior. Research showing that capital gains
realizations were very sensitive to capital gains tax rates played
an important role in the 1978 capital gains tax reform. The 1981
Economic Recovery Tax Act was bolstered by studies suggesting that
reductions in marginal tax rates would increase household labor
supply and saving. In the early 1990s, federal tax policy debates
focused on how raising marginal tax rates would affect household
behavior and reported taxable income. Despite decades of interest
by scholars and policy makers in the effect of tax policy on
household behavior, there is still considerable controversy about
the key empirical links among tax rates, household behavior, and
revenue collections. The eight papers in this volume present new
statistical findings on how taxes affect a range of household
decisions, including labor supply, saving, choice of health
insurance plan, choice of child care arrangements, portfolio
choice, and tax evasion. They also present new analytical results
on the effects of different types of tax policy. All of this
research relies on household-level data - drawn either from
public-use tax return files provided by the U.S. Treasury or from
large household-level surveys - to explore various aspects of the
relationship between taxes and household behavior.
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