蝌蚪网

This website uses cookies.

By clicking the "Accept" button or continuing to browse our site, you agree to first-party and session-only cookies being stored on your device to enhance site navigation and analyze site performance and traffic. For more information on our use of cookies, please see our Privacy Policy.

  1. Home
  2. 蝌蚪网
  3. Journal of Economic Perspectives
  4. Summer 1987
  5. Household Behavior and the Tax Reform Act of 1986

Journal of Economic Perspectives

ISSN 0895-3309 (Print) | ISSN 1944-7965 (Online)

Household Behavior and the Tax Reform Act of 1986

  • Jerry A. Hausman
  • James M. Poterba
Journal of Economic Perspectives
vol. 1, no. 1, Summer 1987
(pp. 101–119)
Download Full Text PDF
(Complimentary)

Abstract

President Reagan's May 1985 letter to Congress, accompanying his tax reform proposal, argued that the existing tax system hindered economic growth because "most Americans labor under excessively high tax rates that discourage work and cut drastically into savings." This paper analyzes how the Tax Reform Act of 1986 affects these aspects of household behavior.

Citation

Hausman, Jerry A., and James M. Poterba. 1987. "Household Behavior and the Tax Reform Act of 1986." Journal of Economic Perspectives 1 (1): 101–119. DOI: 10.1257/jep.1.1.101

JEL Classification

  • 323 National Taxation, Revenue, and Subsidies