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
收藏
页码：233 / 256
页数：24
相关论文
共 50 条
  • [31] Effectiveness of Severance Tax Incentives in the U.S. Oil Industry
    Mitch Kunce
    [J]. International Tax and Public Finance, 2003, 10 : 565 - 587
  • [32] THE ROLE OF BORDER CARBON ADJUSTMENTS IN A U.S. CARBON TAX
    McKibbin, Warwick J.
    Morris, Adele C.
    Wilcoxen, Peter J.
    Liu, Weifeng
    [J]. CLIMATE CHANGE ECONOMICS, 2018, 9 (01)
  • [33] Monetary Transfers in the U.S.: How Efficient Are Tax Rebates?
    Vacaflores, Diego E.
    [J]. ECONOMIES, 2013, 1 (03): : 26 - 48
  • [34] Tax court ruling limits options for U.S. expatriates
    Larkin, J.H. II
    [J]. World Oil, 1990, 211 (05)
  • [35] Feeling GILTI: Tax Strategies for U.S. Multinational Corporations to Navigate the Tax Cuts and Jobs Act
    Bueltel, Brett L.
    Duxbury, Andrew
    [J]. ATA JOURNAL OF LEGAL TAX RESEARCH, 2021, 19 (01): : 1 - 29
  • [36] POLICY INSIGHTS FROM THE EMF 32 STUDY ON U.S. CARBON TAX SCENARIOS
    Barron, Alexander R.
    Fawcett, Allen A.
    Hafstead, Marc A. C.
    McFarland, James R.
    Morris, Adele C.
    [J]. CLIMATE CHANGE ECONOMICS, 2018, 9 (01)
  • [37] THE IMPACT OF THE FLAT TAX REFORM ON INEQUALITY-THE CASE OF ROMANIA
    Voinea, Liviu
    Mihaescu, Flaviu
    [J]. ROMANIAN JOURNAL OF ECONOMIC FORECASTING, 2009, 12 (04): : 19 - 41
  • [38] Short review of tax dispute procedures under the U.S. law
    Kapkaev, A. A.
    [J]. MGIMO REVIEW OF INTERNATIONAL RELATIONS, 2011, (02): : 235 - 244
  • [39] A Primer on Select U.S. Tax Considerations for ABS Sponsors and Investors
    Meyers, Terence B.
    [J]. JOURNAL OF STRUCTURED FINANCE, 2005, 10 (04): : 7 - 20
  • [40] U.S. renewables sector soars, with help from tax credits
    Carr, Housley
    [J]. ENR (Engineering News-Record), 2015, 274 (15):
12345