@techreport{NBERw13745,
 title = "Effects of Taxes on Economic Behavior",
 author = "Martin S. Feldstein",
 institution = "National Bureau of Economic Research",
 type = "Working Paper",
 series = "Working Paper Series",
 number = "13745",
 year = "2008",
 month = "January",
 URL = "http://www.nber.org/papers/w13745",
 abstract = {This paper discusses how the effects of taxes on economic behavior are important for revenue estimation, for calculating efficiency effects, and for understanding short-term macroeconomoic consequences.  The primary focus is on taxes on labor income but some attention is given to taxes on income from saving.  Specific calculations illustrate the importance of behavioral responses for accurate calculation of the revenue effects and deadweight losses of tax changes.},
}