The Impact of Tax Reform on Households
NBER Working Paper No. 1765 (Also Reprint No. r0729)
This paper analyzes the Reagan Administratioris tax reform proposal in terms of its three stated objectives --fairness, simplicity, and economic growth -- and considers its likely effecton labor supply, saving and investment, and housing. The paper also attempts to place the tax reform debate in the context of modern public finance theory, in order to provide some rigorous framework for discussion of the important issues.
Published: "The Effect of Tax Simplification on Individuals" From Economic Consequen-ces of Tax Simplification, Conference Series No. 29. Boston: Federal Reserve Bank of Boston, (1985).
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