haku: @journal_id 7 / yhteensä: 1856
viite: 211 / 1856
| Tekijä: | Altig, D. Carlstrom, C. |
| Otsikko: | Marginal tax rates and income inequality in a life-cycle model |
| Lehti: | American Economic Review
1999 : DEC, VOL. 89:5, p. 1197-1215 |
| Asiasana: | ECONOMICS TAXATION INCOMES |
| Kieli: | eng |
| Tiivistelmä: | In this paper, the authors study the quantitative impact of marginal tax rates on the distribution of income. The authors' methodology builds on computable general-equilibrium framework. The authors find that distortions from marginal tax rate changes of the sort implied by the Tax Reform Act of 1986 have sizable effects on income inequality in a reasonably quantified life-cycle setting: In this model rate changes along capture half the increase in the pretax Gini that actually occurred between 1984 and 1989. |
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