Effects of Taxes on Economic Behavior

Citation:

Feldstein M. Effects of Taxes on Economic Behavior. The National Tax Journal. 2008;LXI (1) :131-39.

Abstract:

This paper discusses how the effects of taxes on economic behavior are important for revenue estimation, for calculating efficiency effects, and for understanding short-term macroeconomoic consequences. The primary focus is on taxes on labor income but some attention is given to taxes on income from saving. Specific calculations illustrate the importance of behavioral responses for accurate calculation of the revenue effects and deadweight losses of tax changes.

Notes:

NBER Working Paper 13745, January 2008

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