04360nam 2200757 a 450 991045087850332120200520144314.01-281-43091-997866114309170-226-24190-410.7208/9780226241906(CKB)1000000000405976(EBL)408255(OCoLC)476228241(SSID)ssj0000146226(PQKBManifestationID)11158611(PQKBTitleCode)TC0000146226(PQKBWorkID)10186917(PQKB)11634681(MiAaPQ)EBC408255(DE-B1597)535808(OCoLC)1058352787(DE-B1597)9780226241906(Au-PeEL)EBL408255(CaPaEBR)ebr10230054(CaONFJC)MIL143091(EXLCZ)99100000000040597619951228d1996 uy 0engurcn|||||||||txtccrEmpirical foundations of household taxation[electronic resource] /edited by Martin Feldstein and James M. PoterbaChicago University of Chicago Press19961 online resource (302 p.)National Bureau of Economic Research project reportDescription based upon print version of record.0-226-24097-5 Includes bibliographical references and indexes.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 IndexTax 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.National Bureau of Economic Research project report.TaxationUnited StatesStatisticsHouseholdsEconomic aspectsUnited StatesStatisticsTax incentivesUnited StatesStatisticsIncome taxUnited StatesStatisticsLabor supplyEffect of taxation onUnited StatesStatisticsTaxationLaw and legislationUnited StatesElectronic books.TaxationHouseholdsEconomic aspectsTax incentivesIncome taxLabor supplyEffect of taxation onTaxationLaw and legislation336.2/00973Feldstein Martin S88785Poterba James M123221MiAaPQMiAaPQMiAaPQBOOK9910450878503321Empirical foundations of household taxation2198234UNINA