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The Distributional Implications of the 1986 Tax Reform

Author

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  • Wallace, Sally
  • Wasylenko, Michael J.
  • Weiner, David

Abstract

Examines the tax burden changes in the personal and corporate income taxes induced by the Tax Reform Act of 1986. Develops a comprehensive definition of household income and calculates the tax due in the pre- and post-reform period of households.

Suggested Citation

  • Wallace, Sally & Wasylenko, Michael J. & Weiner, David, 1991. "The Distributional Implications of the 1986 Tax Reform," National Tax Journal, National Tax Association;National Tax Journal, vol. 44(2), pages 181-198, June.
    • Handle: RePEc:ntj:journl:v:44:y:1991:i:2:p:181-98
    DOI: 10.1086/NTJ41788890
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    Cited by:

    1. Bimo Wijayanto & Yogi Vidyattama, 2017. "Revenue and Distributional Impact Analysis of Indonesian Personal Income Tax Reform in 2008," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, vol. 63, pages 97-113, December.
    2. Branko Milanovic & Sean Higgins & Nora Lustig & Whitney Ruble & Timothy M. Smeeding, 2016. "Comparing the Incidence of Taxes and Social Spending in Brazil and the United States," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 62, pages 22-46, August.
    3. Sean Higgins & Nora Lustig & Whitney Ruble & Timothy Smeeding, 2013. "Comparing the incidence of taxes and social spending in Brazil and the United States," Commitment to Equity (CEQ) Working Paper Series 1316, Tulane University, Department of Economics.
    4. Alan J. Auerbach & Joel Slemrod, 1997. "The Economic Effects of the Tax Reform Act of 1986," Journal of Economic Literature, American Economic Association, vol. 35(2), pages 589-632, June.
    5. Sean Higgins, Nora Lustig, Whitney Ruble, and Timothy Smeeding, 2014. "Comparing the Incidence of Taxes and Social Spending in Brazil and the United States - Working Paper 360," Working Papers 360, Center for Global Development.

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