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Author : Randall P. Mariger
Publisher :
ISBN 13 :
Total Pages : 19 pages
Book Rating : 4.:/5 (849 download)
Download or read book Labor Supply and the Tax Reform Act of 1986 written by Randall P. Mariger and published by . This book was released on 1996 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Allison Marie Ivory
Publisher :
ISBN 13 :
Total Pages : 274 pages
Book Rating : 4.:/5 (468 download)
Download or read book The Effects on the 1986 Tax Reform Act on Labor Supply and Taxable Labor Income written by Allison Marie Ivory and published by . This book was released on 1997 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Nada Eissa
Publisher :
ISBN 13 :
Total Pages : 36 pages
Book Rating : 4.:/5 (129 download)
Download or read book Taxation and labor supply of married women written by Nada Eissa and published by . This book was released on 1995 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jerry A. Hausman
Publisher :
ISBN 13 :
Total Pages : 80 pages
Book Rating : 4.:/5 (318 download)
Download or read book Household Behavior and the Tax Reform Act of 1986 written by Jerry A. Hausman and published by . This book was released on 1987 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Nada Eissa
Publisher :
ISBN 13 :
Total Pages : 72 pages
Book Rating : 4.:/5 (321 download)
Download or read book Labor Supply Response to the Earned Income Tax Credit written by Nada Eissa and published by . This book was released on 1995 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a series of major expansions starting in 1987, the earned income tax credit (EITC) has become a central part of the federal government's anti-poverty strategy. In this paper, we examine the impact of the Tax Reform Act of 1986 (TRA86), which included an expansion of the EITC, on labor force participation and hours of work. The expansion of the credit affected an easily identifiable group, single women with children, but is predicted to have had no effect on another group, single women without children. Other features of TRA86, such as the increase in the value of dependent exemptions and the large increase in the standard deduction for head of household filers, are predicted by economic theory to have reinforced the impact of the EITC on the relative labor supply outcomes of single women with and without children. We therefore compare the change in labor supply of single women with children to the change in labor supply of single women without children. We find that between 1984-1986 and 1988-1989 single women with children increased their labor force participation by 1.4 percentage points (from a base of 73.1 percent) relative to single women without children. We explore a number of possible explanations for this finding and conclude that the 1987 expansion of the EITC and the other provisions of TRA86 are the most likely explanations. We find no effect of the EITC expansion on the hours of work of single women with children who were already in the labor force. Compared to other elements of the welfare system, the EITC appears to produce little distortion of work incentives.
Author : Owen Evans
Publisher :
ISBN 13 :
Total Pages : 30 pages
Book Rating : 4.:/5 (129 download)
Download or read book The Macroeconomic Effects of Tax Reform in the United States written by Owen Evans and published by . This book was released on 2006 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper reviews the provisions and possible effects of the U.S. Tax Reform Act of 1986. The literature on the potential effects of tax reform on labor supply, household consumption and saving, and business fixed investment is surveyed, and a model of business fixed investment in the United States is developed. The major explanatory influence are real GNP and the cost of capital, with the latter related to interest rates, inflation, and tax variables. The model is used to provide estimates of the possible effects on business fixed investment of the taxation changes introduced with the Tax Reform Act.
Author : Martin S. Feldstein
Publisher :
ISBN 13 :
Total Pages : 12 pages
Book Rating : 4.:/5 (32 download)
Download or read book Behavioral Responses to Tax Rates written by Martin S. Feldstein and published by . This book was released on 1995 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper uses the experience after the Tax Reform Act of 1986 to examine how taxes affect three aspects of individual taxpayer behavior: labor supply, total taxable income, and capital gains. The substantial sensitivity of married women's labor supply implies that the efficiency of the tax system could be increased significantly by reducing the marginal tax rates of these women relative to their husbands' marginal tax rates. More generally, the sensitivity of taxable income to the net of tax share implies that lower marginal tax rates would involve much less revenue loss than is traditionally assumed and would bring a much more substantial reduction in the deadweight loss of the tax system. The sharp fall in the real value of realized capital gains since the 1986 rise in tax rates on capital gains confirms earlier research indicating the substantial sensitivity of capital gains realizations to tax rates. A comparison with projections by the Treasury and Congressional Budget Office made in 1988 shows that the current official model greatly understates the sensitivity of capital gains to tax rates
Author : Martin S. Feldstein
Publisher :
ISBN 13 :
Total Pages : 58 pages
Book Rating : 4.0/5 ( download)
Download or read book The Effects of Marginal Tax Rates on Taxable Income written by Martin S. Feldstein and published by . This book was released on 1993 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Richard Blundell
Publisher : Oxford University Press
ISBN 13 : 0198749805
Total Pages : 485 pages
Book Rating : 4.1/5 (987 download)
Download or read book Labor Supply and Taxation written by Richard Blundell and published by Oxford University Press. This book was released on 2016 with total page 485 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents Richard Blundell's outstanding research on the modern economic analysis of labour markets and public policy reforms and brings together, in revised and integrated form, a number of the author's key papers.
Author : Bruce D. Meyer
Publisher : Russell Sage Foundation
ISBN 13 : 1610443942
Total Pages : 413 pages
Book Rating : 4.6/5 (14 download)
Download or read book Making Work Pay written by Bruce D. Meyer and published by Russell Sage Foundation. This book was released on 2002-01-10 with total page 413 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since its inception under President Ford in 1975, the Earned Income Tax Credit (EITC) has become the largest antipoverty program for the non-elderly in the United States. In 1998, more than nineteen million families received EITC payments, and the program lifted over four million Americans above the poverty line. Despite the rapid growth of the EITC throughout the 1990s, little has been written about how the program works or how it affects low-income families. Making Work Pay provides the first full-scale examination of the EITC, exploring its effects on income distribution, poverty, work, and marriage. Making Work Pay opens with a history of the EITC—its emergence in the 1970s as a pro-work, low-cost antipoverty program and its expansion through the 1980s and 1990s. The central chapters in the volume look at the substantial impact of the EITC on work incentives in recent years and show that the program, in combination with welfare reform and a strong economy, has led to an unprecedented increase in the employment of single mothers. In one study, researchers conclude that the EITC—with its stipulation that one family member be a wage earner—was the most important change in work incentives for single mothers between 1984 and 1996, a period when the employment rate of single mothers rose sharply. Several chapters outline proposals for reforming the program, addressing the concerns by policymakers about the work disincentives that rise as benefits fall with increasing income. Finally, Making Work Pay examines how EITC recipients view the credit and what they do with it once they get it. The contributors find that not only does EITC's lump-sum payment increase consumption but it also allows recipients to make changes in economic status. Many families use the end-of-the-year payment as a form of forced savings, enabling them to save for home improvement, a new car, or other purchases to improve their lives, and providing the extra economic cushion needed to move beyond mere day-to-day survival. Comprehensive in scope, Making Work Pay is an indispensable resource for policymakers, administrators, and researchers seeking to understand the ramifications of the country's largest programs for aiding the working poor.
Author : United States. Congress. Joint Economic Committee
Publisher :
ISBN 13 :
Total Pages : 160 pages
Book Rating : 4.3/5 (121 download)
Download or read book The Tax Reform Act of 1986 written by United States. Congress. Joint Economic Committee and published by . This book was released on 1987 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Congress. House. Committee on Ways and Means
Publisher :
ISBN 13 :
Total Pages : 890 pages
Book Rating : 4.0/5 ( download)
Download or read book Impact, Effectiveness, and Fairness of the Tax Reform Act of 1986 written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1990 with total page 890 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Martin S. Feldstein
Publisher :
ISBN 13 :
Total Pages : 44 pages
Book Rating : 4.:/5 (294 download)
Download or read book The Effect of Marginal Tax Rates on Taxable Income written by Martin S. Feldstein and published by . This book was released on 1993 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jonas Agell
Publisher : MIT Press
ISBN 13 : 0262012294
Total Pages : 341 pages
Book Rating : 4.2/5 (62 download)
Download or read book Tax Policy and Labor Market Performance written by Jonas Agell and published by MIT Press. This book was released on 2006 with total page 341 pages. Available in PDF, EPUB and Kindle. Book excerpt: Other chapters examine the effects of tax reforms, including the Earned Income Tax Credit, and the wage-increasing effects of progressive income taxes in a highly unionized labor market. Finally, the contributors analyze the effects of employment protection and tax penalties on the growth of the underground economy. The insights offered in these studies will be valuable to the policy analyst as well as to the academic theorist
Download or read book The Effect of Marginal Tax Rates on Taxable Income written by and published by . This book was released on 1997 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper reports new estimates of the sensitivity of taxable income to changes in tax rates based on a comparison of the tax returns of the same individual taxpayers before and after the 1986 tax reform. This comparison is done by using a panel of more than 4000 individual tax returns created by the Treasury that matches tax returns for the same taxpayers in different years. The analysis emphasizes that the response of taxable income is much more general than the response of traditional measures of labor supply and is likely to be much more sensitive to tax rates. The evidence shows a substantial response of taxable income to changes in marginal tax rates. The differences-of-differences calculations imply an elasticity of taxable income with respect to the marginal net-of-tax rate that is at least one and could be substantially higher. There is a brief discussion and simulation analysis of the implications of these estimates for the likely impact of the 1993 tax rate increases on tax revenues. Even the lowest estimated elasticity implies that the tax rate changes enacted in 1993 will lead to little additional personal income tax revenue.
Author : Henry Aaron
Publisher : Brookings Institution Press
ISBN 13 : 0815707290
Total Pages : 540 pages
Book Rating : 4.8/5 (157 download)
Download or read book Economic Effects of Fundamental Tax Reform written by Henry Aaron and published by Brookings Institution Press. This book was released on 2010-12-01 with total page 540 pages. Available in PDF, EPUB and Kindle. Book excerpt: The tax system profoundly affects countless aspects of private behavior. It is a powerful policy influence on the distribution of income and it is the one aspect of government that almost every citizen cannot avoid. With tax reform high on the political agenda, this book brings together studies of leading tax economists and lawyers to assess the various reform proposals and examine the effects of tax reform in several distinct areas. Together, these studies and comments on them present a balanced evaluation of professional opinion on the issues that will be critical in the tax reform debate. The book addresses annual and lifetime distributional effects, saving, investment, transitional problems, simplification, home ownership and housing prices, charitable groups, international taxation, financial intermediaries and insurance, labor supply, and health insurance. In addition to Henry Aaron and William Gale, the contributors include Alan Auerbach, University of California, Berkeley; David Bradford, Princeton University; Charles Clotfelter, Duke University; Eric Engen, Federal Reserve; Don Fullerton, University of Texas; Jon Gruber, Massachusetts Institute of Technology; Patric Hendershott, Ohio State; David Ling, University of Florida; Ronald Perlman, Covington & Burling; Diane Lim Rogers, Congressional Budget Office; John Karl Scholz, University of Wisconsin; Joel Slemrod, University of Michigan; and Robert Triest, University of California, Davis.
Author : Martin Feldstein
Publisher : University of Chicago Press
ISBN 13 : 0226241904
Total Pages : 302 pages
Book Rating : 4.2/5 (262 download)
Download or read book Empirical Foundations of Household Taxation written by Martin Feldstein and published by University of Chicago Press. This book was released on 2008-04-15 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax policy debates—and reforms—depend heavily on estimates of how alternative tax rules would affect behavior. Yet there is considerable controversy about the key empirical links among tax rates, household decisions, and revenue collections. The nine papers in this volume exploit the substantial variation in U.S. tax policy during the last two decades to investigate how taxes affect a range of household behavior, including labor-force participation, saving behavior, 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 or from large household-level surveys—to explore various aspects of the relationship between taxes and household behavior. As debates about the effects of proposed tax reforms continue in the 1990s, this volume will be of interest to policy makers and scholars in the field of public finance.
