Equity Effects of the Tax Reform Act of 1986
- (pp. 27-44)
AbstractThe major goals of the Tax Reform Act of 1986 included an increase in the equity of the tax system. We will consider the effects of the tax reform on vertical equity, horizontal equity, and intergenerational equity.
CitationGravelle, Jane G. 1992. "Equity Effects of the Tax Reform Act of 1986." Journal of Economic Perspectives, 6 (1): 27-44. DOI: 10.1257/jep.6.1.27
- H23 Taxation and Subsidies: Externalities; Redistributive Effects; Environmental Taxes and Subsidies
- H24 Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
- H31 Fiscal Policies and Behavior of Economic Agents: Household