| Document Type
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BL
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| Record Number
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946489
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b700859
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| Title & Author
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Tax progressivity and income inequality /\ edited by Joel Slemrod.
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| Publication Statement
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Cambridge [England] ;New York, NY, USA :: Cambridge University Press,, 1994.
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| Page. NO
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ix, 363 pages :: illustrations ;; 24 cm
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| ISBN
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0521461278
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: 0521465435
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: 9780521461276
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: 9780521465434
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| Notes
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Nine papers presented at a conference held at the "Michigan Business School" on September 11-12, 1992.
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| Bibliographies/Indexes
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Includes bibliographical references and index.
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| Contents
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Introduction / Joel Slemrod -- Trends in federal tax progressivity, 1980-93 / Richard Kasten, Frank Sammartino, and Eric Toder -- The lifetime incidence of state and local taxes: measuring changes during the 1980s / Gilbert E. Metcalf -- Trends in income inequality: the impaact of, and implications for, tax policy / Lynn A. Karoly -- The efficiency cost of increased progressivity / Robert K. Triest -- On the high-income Laffer curve / Joel Slemrod --Tax progressivity and household portfolios: descriptive evidence from the Survey of Consumer Finances / John Karl Scholz -- Progressivity of capital gains taxation with optimal portfolio selection / Michael Haliassos and Andrew B. Lyon -- Perceptions of fairness in the crucible of tax policy / Steven M. Sheffrin -- Progressive taxation, equity, and tax design / Richard Musgrave.
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| Abstract
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This book assembles nine research papers written by leading public-finance economists on the subject of tax progressivity and its relationship to income inequality.
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Each paper is followed by the formal commentary of a conference participant plus a summary of the conference discussion.
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Several papers investigate the economic impact and cost of progressive tax systems. Special attention is given to behavioral responses - including portfolio composition - to the taxation of high-income individuals. The concluding papers address the contentious issue of what constitutes a "fair" tax system. They contrast public attitudes concerning alternative tax systems to economists' notions of fairness, and examine the trade-off between fairness and economic growth.
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The papers document the changes during the 1980s in progressivity at the federal, state, and local levels in the United States. Conceptual issues about how to measure progressivity are investigated, as well as the extent to which declining progressivity contributed to the well-documented increase in income inequality over the past two decades.
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| Subject
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Income distribution-- United States, Congresses.
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Income tax-- United States, Congresses.
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Progressive taxation-- United States, Congresses.
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Tax incidence-- United States, Congresses.
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Impôt progressif-- États-Unis, Congrès.
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Impôt sur le revenu-- États-Unis, Congrès.
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Impôt-- Incidence-- États-Unis, Congrès.
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Revenu-- Répartition-- États-Unis, Congrès.
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Impôt progressif-- États-Unis.
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Impôt sur le revenu-- États-Unis.
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Impôt-- États-Unis.
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Incidence fiscale-- États-Unis.
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Income distribution.
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Income tax.
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Progressive taxation.
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Revenu-- Répartition-- États-Unis.
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Tax incidence.
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Belastingheffing.
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Inkomensverdeling.
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Inkomstenbelasting.
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| Subject
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United States.
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| Dewey Classification
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336.2/00973
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| LC Classification
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HJ2327.U5T393 1994
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| NLM classification
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83.52bcl
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| Added Entry
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Slemrod, Joel.
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| Added Entry
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University of Michigan., School of Business Administration.
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