LEADER 05085nam 2200721Ia 450 001 9910970354403321 005 20200520144314.0 010 $a9786611223335 010 $a9781281223333 010 $a1281223336 010 $a9780226241753 010 $a0226241750 024 7 $a10.7208/9780226241753 035 $a(CKB)1000000000400175 035 $a(EBL)408190 035 $a(OCoLC)476227873 035 $a(SSID)ssj0000110029 035 $a(PQKBManifestationID)11145806 035 $a(PQKBTitleCode)TC0000110029 035 $a(PQKBWorkID)10081304 035 $a(PQKB)11171629 035 $a(DE-B1597)535511 035 $a(OCoLC)781253315 035 $a(DE-B1597)9780226241753 035 $a(Au-PeEL)EBL408190 035 $a(CaPaEBR)ebr10216916 035 $a(CaONFJC)MIL122333 035 $a(MiAaPQ)EBC408190 035 $a(Perlego)1853474 035 $a(EXLCZ)991000000000400175 100 $a19821116d1983 uy 0 101 0 $aeng 135 $aurun#---|u||u 181 $ctxt 182 $cc 183 $acr 200 00$aBehavioral simulation methods in tax policy analysis /$fedited by Martin Feldstein 205 $a1st ed. 210 $aChicago $cUniversity of Chicago Press$dc1983 215 $a1 online resource (523 p.) 225 1 $aA National Bureau of Economic Research project report 300 $aDescription based upon print version of record. 311 08$a9780226240848 311 08$a0226240843 320 $aIncludes bibliographies and indexes. 327 $tFront matter --$tContents --$tPreface --$tIntroduction --$t1. Alternative Tax Treatments of the Family: Simulation Methodology and Results --$t2. Stochastic Problems in the Simulation of Labor Supply --$t3. Alternatives to the Current Maximum Tax on Earned Income --$t4. The Distribution of Gains and Losses from Changes in the Tax Treatment of Housing --$t5. Simulating Nonlinear Tax Rules and Nonstandard Behavior: An Application to the Tax Treatment of Charitable Contributions --$t6. Alternative Tax Rules and Personal Saving Incentives: Microeconomic Data and Behavioral Simulations --$t7. Modeling Alternative Solutions to the Long-Run Social Security Funding Problem --$t8. Tax Reform and Corporate Investment: A Microeconometric Simulation Study --$t9. Issues in the Taxation of Foreign Source Income --$t10. Domestic Tax Policy and the Foreign Sector: The Importance of Alternative Foreign Sector Formulations to Results from a General Equilibrium Tax Analysis Model --$t11. A Reexamination of Tax Distortions in General Equilibrium Models --$t12. A General Equilibrium Model of Taxation with Endogenous Financial Behavior --$t13. National Savings, Economic Welfare, and the Structure of Taxation --$tContributors --$tAuthor Index --$tSubject Index 330 $aThese thirteen papers and accompanying commentaries are the first fruits of an ongoing research project that has concentrated on developing simulation models that incorporate the behavioral responses of individuals and businesses to alternative tax rules and rates and on expanding computational general equilibrium models that analyze the long-run effects of changes on the economy as a whole. The principal focus of the project has been on the microsimulation of individual behavior. Thus, this volume includes studies of individual responses to an over reduction in tax rates and to changes in the highest tax rates; a study of alternative tax treatments of the family; and studies of such specific aspects of household behavior as tax treatment of home ownership, charitable contributions, and individual saving behavior. Microsimulation techniques are also used to estimate the effects of alternative policies on the long-run financial status of the social security program and to examine the effects of alternative tax rules on corporate investment and of foreign-source income on overseas investment. The papers devoted to the development of general equilibrium simulation models to include an examination of the implications of international trade and capital flows, a study of the effects of capital taxation that uses a closed economy equilibrium model, and an examination of the effect of switching to an inflation-indexed tax system. In the volume's final paper, a life-cycle model in which individuals maximize lifetime utility subject to a lifetime budget constraint is used to simulate the effects of tax rules on personal savings. 410 0$aNational Bureau of Economic Research project report. 606 $aFiscal policy$zUnited States$xSimulation methods 606 $aTaxation$zUnited States$xSimulation methods 615 0$aFiscal policy$xSimulation methods. 615 0$aTaxation$xSimulation methods. 676 $a339.5/25/0724 676 $a339.525 676 $a339.5250724 701 $aFeldstein$b Martin S$088785 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910970354403321 996 $aBehavioral simulation methods in tax policy analysis$9821202 997 $aUNINA