NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH
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Tax Reform and the Slope of the Playing Field

Patric H. Hendershott

NBER Working Paper No. 1909
Issued in April 1986
NBER Program(s):Public Economics Program

Possible benefits of tax reform include faster economic growth and greater equity across households. A part of economic growth is the channeling of saving into the most productive real investments. The ability of various tax regimes to channel saving efficiently and independently of the inflation rate is the focus of the current paper. The tax regimes include current law, preERTA law, the Treasury and Administration reform proposals, HR 3838, and what seems likely to come out of the Senate Finance Committee.

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Document Object Identifier (DOI): 10.3386/w1909

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