A welfare evaluation of the 1986 tax reform for married couples in the United States View Full Text


Ontology type: schema:ScholarlyArticle      Open Access: True


Article Info

DATE

2018-06

AUTHORS

Matteo Picchio, Giacomo Valletta

ABSTRACT

This paper evaluates the welfare effects of the 1986 Tax Reform Act (TRA86). We rely on different welfare metrics, which fully retain preference heterogeneity and are based on different ethical priors. We estimate utility functions with preference heterogeneity on the basis of structural models of family labor supply. Then, using these estimated preferences, we compute and compare different well-being rankings corresponding to different ways of measuring well-being. Finally, we identify the losers and the winners of TRA86, in absolute and relative terms, for each of the welfare metrics. More... »

PAGES

757-807

Identifiers

URI

http://scigraph.springernature.com/pub.10.1007/s10797-017-9472-1

DOI

http://dx.doi.org/10.1007/s10797-017-9472-1

DIMENSIONS

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