Empirical foundations of household taxation:
Historically, tax policy debates - and reforms - have depended heavily on estimates of how alternative tax rules would affect household and firm behavior. Research showing that capital gains realizations were very sensitive to capital gains tax rates played an important role in the 1978 capital gain...
Gespeichert in:
Format: | Buch |
---|---|
Sprache: | English |
Veröffentlicht: |
Chicago [u.a.]
Univ. of Chicago Press
1996
|
Schriftenreihe: | A National Bureau of Economic Research project report
|
Schlagworte: | |
Zusammenfassung: | Historically, tax policy debates - and reforms - have depended heavily on estimates of how alternative tax rules would affect household and firm behavior. Research showing that capital gains realizations were very sensitive to capital gains tax rates played an important role in the 1978 capital gains tax reform. The 1981 Economic Recovery Tax Act was bolstered by studies suggesting that reductions in marginal tax rates would increase household labor supply and saving. In the early 1990s, federal tax policy debates focused on how raising marginal tax rates would affect household behavior and reported taxable income Despite decades of interest by scholars and policy makers in the effect of tax policy on household behavior, there is still considerable controversy about the key empirical links among tax rates, household behavior, and revenue collections. The eight papers in this volume present new statistical findings on how taxes affect a range of household decisions, including labor supply, saving, 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 provided by the U.S. Treasury or from large household-level surveys - to explore various aspects of the relationship between taxes and household behavior |
Beschreibung: | IX, 289 S. graph. Darst. |
ISBN: | 0226240975 |
Internformat
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520 | 3 | |a Historically, tax policy debates - and reforms - have depended heavily on estimates of how alternative tax rules would affect household and firm behavior. Research showing that capital gains realizations were very sensitive to capital gains tax rates played an important role in the 1978 capital gains tax reform. The 1981 Economic Recovery Tax Act was bolstered by studies suggesting that reductions in marginal tax rates would increase household labor supply and saving. In the early 1990s, federal tax policy debates focused on how raising marginal tax rates would affect household behavior and reported taxable income | |
520 | |a Despite decades of interest by scholars and policy makers in the effect of tax policy on household behavior, there is still considerable controversy about the key empirical links among tax rates, household behavior, and revenue collections. The eight papers in this volume present new statistical findings on how taxes affect a range of household decisions, including labor supply, saving, 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 provided by the U.S. Treasury or from large household-level surveys - to explore various aspects of the relationship between taxes and household behavior | ||
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Datensatz im Suchindex
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callnumber-first | H - Social Science |
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callnumber-raw | HJ2381 |
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geographic_facet | USA |
id | DE-604.BV011063465 |
illustrated | Illustrated |
indexdate | 2024-07-09T18:03:22Z |
institution | BVB |
isbn | 0226240975 |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-007409561 |
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spelling | Empirical foundations of household taxation ed. by Martin Feldstein ... Chicago [u.a.] Univ. of Chicago Press 1996 IX, 289 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier A National Bureau of Economic Research project report Historically, tax policy debates - and reforms - have depended heavily on estimates of how alternative tax rules would affect household and firm behavior. Research showing that capital gains realizations were very sensitive to capital gains tax rates played an important role in the 1978 capital gains tax reform. The 1981 Economic Recovery Tax Act was bolstered by studies suggesting that reductions in marginal tax rates would increase household labor supply and saving. In the early 1990s, federal tax policy debates focused on how raising marginal tax rates would affect household behavior and reported taxable income Despite decades of interest by scholars and policy makers in the effect of tax policy on household behavior, there is still considerable controversy about the key empirical links among tax rates, household behavior, and revenue collections. The eight papers in this volume present new statistical findings on how taxes affect a range of household decisions, including labor supply, saving, 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 provided by the U.S. Treasury or from large household-level surveys - to explore various aspects of the relationship between taxes and household behavior Geschichte 1980-1995 gnd rswk-swf Belastinghervormingen gtt Encouragements fiscaux - États-Unis - Statistiques Encouragements fiscaux - États-Unis - Statistiques ram Huishoudingen gtt Impôt - États-Unis - Statistiques Impôt - États-Unis - Statistiques ram Impôt sur le revenu - États-Unis - Statistiques Impôt sur le revenu - États-Unis - Statistiques ram Inkomstenbelasting gtt Marché du travail - Effets de l'impôt sur le - Etats-Unis - Statistiques ram Marché du travail, Effets de l'impôt sur le - États-Unis - Statistiques Ménages (Statistique) - Aspect économique - États-Unis - Statistiques Ménages (statistiques) - Aspect économique - Etats-Unis ram Sociétés - Impôts - Droit - États-Unis Recht Statistik Steuer Households Economic aspects United States Statistics Income tax United States Statistics Labor supply Effect of taxation on United States Statistics Tax incentives United States Statistics Taxation Law and legislation United States Taxation United States Statistics Einkommensteuer (DE-588)4013895-1 gnd rswk-swf Steuer (DE-588)4057399-0 gnd rswk-swf USA USA (DE-588)4078704-7 gnd rswk-swf (DE-588)1071861417 Konferenzschrift 1995 New York, NY gnd-content USA (DE-588)4078704-7 g Steuer (DE-588)4057399-0 s Geschichte 1980-1995 z DE-604 Einkommensteuer (DE-588)4013895-1 s Feldstein, Martin S. 1939-2019 Sonstige (DE-588)124078834 oth |
spellingShingle | Empirical foundations of household taxation Belastinghervormingen gtt Encouragements fiscaux - États-Unis - Statistiques Encouragements fiscaux - États-Unis - Statistiques ram Huishoudingen gtt Impôt - États-Unis - Statistiques Impôt - États-Unis - Statistiques ram Impôt sur le revenu - États-Unis - Statistiques Impôt sur le revenu - États-Unis - Statistiques ram Inkomstenbelasting gtt Marché du travail - Effets de l'impôt sur le - Etats-Unis - Statistiques ram Marché du travail, Effets de l'impôt sur le - États-Unis - Statistiques Ménages (Statistique) - Aspect économique - États-Unis - Statistiques Ménages (statistiques) - Aspect économique - Etats-Unis ram Sociétés - Impôts - Droit - États-Unis Recht Statistik Steuer Households Economic aspects United States Statistics Income tax United States Statistics Labor supply Effect of taxation on United States Statistics Tax incentives United States Statistics Taxation Law and legislation United States Taxation United States Statistics Einkommensteuer (DE-588)4013895-1 gnd Steuer (DE-588)4057399-0 gnd |
subject_GND | (DE-588)4013895-1 (DE-588)4057399-0 (DE-588)4078704-7 (DE-588)1071861417 |
title | Empirical foundations of household taxation |
title_auth | Empirical foundations of household taxation |
title_exact_search | Empirical foundations of household taxation |
title_full | Empirical foundations of household taxation ed. by Martin Feldstein ... |
title_fullStr | Empirical foundations of household taxation ed. by Martin Feldstein ... |
title_full_unstemmed | Empirical foundations of household taxation ed. by Martin Feldstein ... |
title_short | Empirical foundations of household taxation |
title_sort | empirical foundations of household taxation |
topic | Belastinghervormingen gtt Encouragements fiscaux - États-Unis - Statistiques Encouragements fiscaux - États-Unis - Statistiques ram Huishoudingen gtt Impôt - États-Unis - Statistiques Impôt - États-Unis - Statistiques ram Impôt sur le revenu - États-Unis - Statistiques Impôt sur le revenu - États-Unis - Statistiques ram Inkomstenbelasting gtt Marché du travail - Effets de l'impôt sur le - Etats-Unis - Statistiques ram Marché du travail, Effets de l'impôt sur le - États-Unis - Statistiques Ménages (Statistique) - Aspect économique - États-Unis - Statistiques Ménages (statistiques) - Aspect économique - Etats-Unis ram Sociétés - Impôts - Droit - États-Unis Recht Statistik Steuer Households Economic aspects United States Statistics Income tax United States Statistics Labor supply Effect of taxation on United States Statistics Tax incentives United States Statistics Taxation Law and legislation United States Taxation United States Statistics Einkommensteuer (DE-588)4013895-1 gnd Steuer (DE-588)4057399-0 gnd |
topic_facet | Belastinghervormingen Encouragements fiscaux - États-Unis - Statistiques Huishoudingen Impôt - États-Unis - Statistiques Impôt sur le revenu - États-Unis - Statistiques Inkomstenbelasting Marché du travail - Effets de l'impôt sur le - Etats-Unis - Statistiques Marché du travail, Effets de l'impôt sur le - États-Unis - Statistiques Ménages (Statistique) - Aspect économique - États-Unis - Statistiques Ménages (statistiques) - Aspect économique - Etats-Unis Sociétés - Impôts - Droit - États-Unis Recht Statistik Steuer Households Economic aspects United States Statistics Income tax United States Statistics Labor supply Effect of taxation on United States Statistics Tax incentives United States Statistics Taxation Law and legislation United States Taxation United States Statistics Einkommensteuer USA Konferenzschrift 1995 New York, NY |
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