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Journal of Economic Perspectives: Vol. 1 No. 1 (Summer 1987)
JEP Volume. 1, Issue 1 | 
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Household Behavior and the Tax Reform Act of 1986
Article Citation
Hausman, Jerry A., and
James M. Poterba. 1987. "Household Behavior and the Tax Reform Act of 1986."
Journal of Economic Perspectives,
1(1): 101-119.
DOI: 10.1257/jep.1.1.101
DOI: 10.1257/jep.1.1.101
Abstract
President Reagan's May 1985 letter to Congress, accompanying his tax reform proposal, argued that the existing tax system hindered economic growth because "most Americans labor under excessively high tax rates that discourage work and cut drastically into savings." This paper analyzes how the Tax Reform Act of 1986 affects these aspects of household behavior.
Article Full-Text Access
Full-text Article (Complimentary)
Authors
Hausman, Jerry A. (Unlisted)
Poterba, James M. (Unlisted)
Poterba, James M. (Unlisted)
JEL Classifications
323: National Taxation, Revenue, and Subsidies
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