ASSESSING THE WELFARE IMPACT OF TAX REFORM: A CASE STUDY OF THE 2001 U.S. TAX CUT

被引：6

作者：

Hotchkiss, Julie L. ^{[1
,2
]}

Moore, Robert E. ^{[2
]}

Rios-Avila, Fernando ^{[2
]}

机构：

[1] Fed Reserve Bank Atlanta, Res Dept, Atlanta, GA 30309 USA

[2] Georgia State Univ, Andrew Young Sch Policy Studies, Atlanta, GA 30303 USA

来源：

REVIEW OF INCOME AND WEALTH | 2012年 / 58卷 / 02期

关键词：

H23; H31; J22; household welfare; joint labor supply; tax reform; INCOME TAXATION; UNITED-STATES; LABOR; WAGES; MODEL; SPECIFICATION; BEHAVIOR; GERMANY;

D O I：

10.1111/j.1475-4991.2012.00493.x

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper implements a relatively simple methodological approach to estimate the impact on family welfare of a specific tax reform. The measured impact can differ greatly from simple marginal tax rate comparisons, and conclusions about the distribution of the welfare impact can vary depending on the basis of comparison. For example, absolute welfare gains from the 2001 U.S. tax reform were concentrated among the highest and lowest income families, whereas welfare gains measured as a share of pre-tax income are found to be nearly monotonically declining in income.

引用

页码：233 / 256

页数：24

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