HAUSMAN, Jerry A.; POTERBA, James M. - In: Annales d'Economie et de Statistique (1988) 11, pp. 159-182
This paper evaluates the effects of the 1986 Tax Reform Act on household labor supply and savings. It describes the tax bill's effects on incentives to work and to save, and uses recent econometric estimates of labor supply and savings elasticities to describe the reform's impact on household...