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Journal of Economic Perspectives: Vol. 6 No. 1 (Winter 1992)


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Equity Effects of the Tax Reform Act of 1986

Article Citation

Gravelle, Jane G. 1992. "Equity Effects of the Tax Reform Act of 1986." Journal of Economic Perspectives, 6(1): 27-44.

DOI: 10.1257/jep.6.1.27


The major goals of the Tax Reform Act of 1986 included an increase in the equity of the tax system. We will consider the effects of the tax reform on vertical equity, horizontal equity, and intergenerational equity.

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Gravelle, Jane G. (Congressional Research Service)

JEL Classifications

H23: Taxation and Subsidies: Externalities; Redistributive Effects; Environmental Taxes and Subsidies
H24: Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
H31: Fiscal Policies and Behavior of Economic Agents: Household


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