A welfare evaluation of the 1986 tax reform for married couples in the United States

被引：1
|
作者：
Picchio, Matteo [1 ,2 ,3 ]
Valletta, Giacomo [4 ]
机构：
[1] Marche Polytech Univ, Dept Econ & Social Sci, Piazzale Martelli 8, I-60121 Ancona, Italy
[2] Univ Ghent, Sherppa, Ghent, Belgium
[3] IZA, Bonn, Germany
[4] EDHEC Business Sch, Fac Law & Econ, 24 Ave Gustave Delory, F-59057 Roubaix 1, France
来源：
INTERNATIONAL TAX AND PUBLIC FINANCE | 2018年 / 25卷 / 03期
基金：
美国国家科学基金会; 美国国家卫生研究院;
关键词：
Welfare measures; Tax reform; Preference heterogeneity; Discrete model; Labor supply; EMPIRICAL-ANALYSIS; INCOME INEQUALITY; PANEL-DATA; LABOR; MODELS; POLICY; WORK; PARTICIPATION; ATTRITION; TAXATION;
D O I：
10.1007/s10797-017-9472-1
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This paper evaluates the welfare effects of the 1986 Tax Reform Act (TRA86). We rely on different welfare metrics, which fully retain preference heterogeneity and are based on different ethical priors. We estimate utility functions with preference heterogeneity on the basis of structural models of family labor supply. Then, using these estimated preferences, we compute and compare different well-being rankings corresponding to different ways of measuring well-being. Finally, we identify the losers and the winners of TRA86, in absolute and relative terms, for each of the welfare metrics.
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页码：757 / 807
页数：51
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