Tax policy and the economy, volume 31.
Author | Moffitt, Robert A. |
Position | NBER Books |
The papers in Tax Policy and the Economy, Volume 31 are directly related to important and often long-standing issues, such as how transfer programs affect tax rates and behavior. In the first paper, Alan Auerbach, Laurence Kotlikoff, Darryl Koehler, and Manni Yu take a lifetime perspective on the marginal tax rates facing older individuals and families arising from a comprehensive set of sources. In the second, Gizem Kosar and Robert A. Moffitt provide new estimates of the cumulative marginal tax rates facing low-income families over the period 1997-2007. In the third, Emmanuel Saez presents evidence on the elasticity of taxable income with respect to tax rates, drawing on data from the 2013 federal...
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