Auerbach, Alan J.; Kotlikoff, Laurence J.; Skinner, … - 2021
This paper presents a new simulation methodology for determining the pure efficiency gains from tax reform along the … switching from a proportional income tax with rates similar to those in the U.S. to either a proportional tax on consumption or … lifetime re- sources. A second general result is that even a mild degree of progressivity in the income tax system imposes a …