Effects of Taxes on Economic Behavior
Citation
Feldstein, Martin. 2008. Effects of taxes on economic behavior. National tax journal 61(1): 131-139.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 macroeconomic 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.Terms of Use
This article is made available under the terms and conditions applicable to Open Access Policy Articles, as set forth at http://nrs.harvard.edu/urn-3:HUL.InstRepos:dash.current.terms-of-use#OAPCitable link to this page
http://nrs.harvard.edu/urn-3:HUL.InstRepos:2943922
Collections
- FAS Scholarly Articles [17828]
Contact administrator regarding this item (to report mistakes or request changes)