LEADER 04703nam 2200757 a 450 001 9910784721103321 005 20230427214936.0 010 $a1-281-43091-9 010 $a9786611430917 010 $a0-226-24190-4 024 7 $a10.7208/9780226241906 035 $a(CKB)1000000000405976 035 $a(EBL)408255 035 $a(OCoLC)476228241 035 $a(SSID)ssj0000146226 035 $a(PQKBManifestationID)11158611 035 $a(PQKBTitleCode)TC0000146226 035 $a(PQKBWorkID)10186917 035 $a(PQKB)11634681 035 $a(MiAaPQ)EBC408255 035 $a(DE-B1597)535808 035 $a(OCoLC)1058352787 035 $a(DE-B1597)9780226241906 035 $a(Au-PeEL)EBL408255 035 $a(CaPaEBR)ebr10230054 035 $a(CaONFJC)MIL143091 035 $a(EXLCZ)991000000000405976 100 $a19951228d1996 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aEmpirical foundations of household taxation /$feditors, Martin Feldstein, James M. Poterba 210 1$aChicago :$cUniversity of Chicago Press,$d1996. 215 $a1 online resource (302 pages) $cillustrations 225 1 $aNational Bureau of Economic Research project report 300 $aDescription based upon print version of record. 311 0 $a0-226-24097-5 320 $aIncludes bibliographical references and indexes. 327 $tFront matter --$tNational Bureau of Economic Research --$tRelation of the Directors to the Work and Publications of the National Bureau of Economic Research --$tContents --$tAcknowledgments --$tIntroduction --$t1. Labor Supply and the Economic Recovery Tax Act of 1981 --$t2. The Taxation of Two-Earner Families --$t3. Labor Supply and Welfare Effects of a Shift from Income to Consumption Taxation --$t4. The Distributional Effects of the Tax Treatment of Child Care Expenses --$t5. Tax Subsidies to Employer- Provided Health Insurance --$t6. High-Income Families and the Tax Changes of the 1980's: The Anatomy of Behavioral Response --$t7. Tax Shelters and Passive Losses after the Tax Reform Act of 1986 --$t8. The Relationship between State and Federal Tax Audits --$tContributors --$tAuthor Index --$tSubject Index 330 $aTax policy debates-and reforms-depend heavily on estimates of how alternative tax rules would affect behavior. Yet there is considerable controversy about the key empirical links among tax rates, household decisions, and revenue collections. The nine papers in this volume exploit the substantial variation in U.S. tax policy during the last two decades to investigate how taxes affect a range of household behavior, including labor-force participation, saving behavior, choice of health insurance plan, choice of child care arrangements, portfolio choice, and tax evasion. They also present new analytical results on the effects of different types of tax policy. All of this research relies on household-level data-drawn either from public-use tax return files or from large household-level surveys-to explore various aspects of the relationship between taxes and household behavior. As debates about the effects of proposed tax reforms continue in the 1990's, this volume will be of interest to policy makers and scholars in the field of public finance. 410 0$aNational Bureau of Economic Research project report. 606 $aTaxation$zUnited States$vStatistics 606 $aHouseholds$xEconomic aspects$zUnited States$vStatistics 606 $aTax incentives$zUnited States$vStatistics 606 $aIncome tax$zUnited States$vStatistics 606 $aLabor supply$xEffect of taxation on$zUnited States$vStatistics 606 $aTaxation$xLaw and legislation$zUnited States 610 $aalternative tax rules, reform, taxation, policy, rates, revenue collections, household decisions, evasion, portfolio choice, child care, health insurance, saving, labor force participation, employment, unemployment, finance, nonfiction, economics, government, passive losses, income, consumption, audit, federal, state, deductions. 615 0$aTaxation 615 0$aHouseholds$xEconomic aspects 615 0$aTax incentives 615 0$aIncome tax 615 0$aLabor supply$xEffect of taxation on 615 0$aTaxation$xLaw and legislation 676 $a336.2/00973 701 $aFeldstein$b Martin S$088785 701 $aPoterba$b James M$0123221 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910784721103321 996 $aEmpirical foundations of household taxation$93832909 997 $aUNINA