Inequality and tax policy / Kevin A. Hassett and R. Glenn Hubbard, editors.

Format:

Book

Contributor:

Hassett, Kevin A.

Hubbard, R. Glenn.

Language:

English

Subjects (All):

Tax incidence--United States--Congresses.

Tax incidence.

Taxation--United States--Congresses.

Taxation.

United States.

Genre:

Conference papers and proceedings.

Physical Description:

xv, 245 pages : illustrations ; 23 cm

Place of Publication:

Washington, D.C. : AEI Press, 2001.

Summary:

How do taxes affect the distribution of income when all dynamic impacts are considered? Does an equalization of income distribution have important economic effects? Do changes in inequality lead to changes in progressivity? Is entrepreneurial activity especially sensitive to attempts to redistribute income? Fifteen economists and scholars address those key questions in the current public debate over tax policy in six essays and commentaries. Their analyses encompass a disaggregated pattern of economic growth slowed by inequality in poor countries, an increasing inequality of wealth in the United States, the necessity of equalizing opportunities, the increasing inequality in pretax income distribution, and distortions from capital taxation.

Contents:

1 Inequality, Growth, and Investment / Robert J. Barro 1

2 Tax Policy and Horizontal Equity / Alan J. Auerbach, Kevin A. Hassett 44

3 Entrepreneurial Saving Decisions and Wealth Inequality / R. Glenn Hubbard 98

4 The U.S. Fiscal System as an Opportunity-Equalizing Device / Marianne Page, John E. Roemer 134

5 Balanced-Budget Restraint in Taxing Income from Wealth in the Ramsey Model / Edmund S. Phelps 166

6 Growing Inequality and Decreased Tax Progressivity / Joel Slemrod, Jon M. Bakija 192.

Notes:

Papers presented at a conference held at the American Enterprise Institute.

Includes bibliographical references and index.

ISBN:

0844741442

OCLC:

47764339