Description
Book SynopsisThe papers in this volume exploit the substantial variation in U.S. tax policy during the last two decades to investigate how taxes affect a range of household behaviour, including labour-force participation, saving behaviour, and choice of health insurance plan.
Table of ContentsAcknowledgments Introduction Martin Feldstein, James M. Poterba. 1: Labor Supply and the Economic Recovery Tax Act of 1981 Nada Eissa Comment: James J. Heckman 2: The Taxation of Two-Earner Families Martin Feldstein, Daniel R. Feenberg. Comment: Harvey S. Rosen 3: Labor Supply and Welfare Effects of a Shift from Income to Consumption Taxation Gilbert E. Metcalf Comment: Gary Burtless 4: The Distributional Effects of the Tax Treatment of Child Care Expenses William M. Gentry, Alison P. Hagy. Comment: Brigitte C. Madrian 5: Tax Subsidies to Employer-Provided Health Insurance Jonathan Gruber, James M. Poterba. Comment: David F. Bradford 6: High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response Joel Slemrod Comment: Don Fullerton 7: Tax Shelters and Passive Losses after the Tax Reform Act of 1986 Andrew A. Samwick Comment: Roger H. Gordon 8: The Relationship between State and Federal Tax Audits James Alm, Brian Erard, Jonathan S. Feinstein. Comment: James W. Wetzler Contributors Author Index Subject Index
