Empirical foundations of household taxation / / editors, Martin Feldstein, James M. Poterba

• Record Nr.: UNINA9910784721103321
• Pubbl/distr/stampa: Chicago : , : University of Chicago Press, , 1996
• ISBN: 1-281-43091-9; 9786611430917; 0-226-24190-4
• Descrizione fisica: 1 online resource (302 pages) : illustrations
• Collana: National Bureau of Economic Research project report
• Altri autori (Persone): FeldsteinMartin S; PoterbaJames M
• Disciplina: 336.2/00973
• Soggetti: Taxation - United States; Households - Economic aspects - United States; Tax incentives - United States; Income tax - United States; Labor supply - Effect of taxation on - United States; Taxation - Law and legislation - United States
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references and indexes.
• Nota di contenuto: Front matter -- National Bureau of Economic Research -- Relation of the Directors to the Work and Publications of the National Bureau of Economic Research -- Contents -- Acknowledgments -- Introduction -- 1. Labor Supply and the Economic Recovery Tax Act of 1981 -- 2. The Taxation of Two-Earner Families -- 3. Labor Supply and Welfare Effects of a Shift from Income to Consumption Taxation -- 4. The Distributional Effects of the Tax Treatment of Child Care Expenses -- 5. Tax Subsidies to Employer- Provided Health Insurance -- 6. High-Income Families and the Tax Changes of the 1980's: The Anatomy of Behavioral Response -- 7. Tax Shelters and Passive Losses after the Tax Reform Act of 1986 -- 8. The Relationship between State and Federal Tax Audits -- Contributors -- Author Index -- Subject Index
• Sommario/riassunto: 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 1990's, this volume will be of interest to policy makers and scholars in the field of public finance.