Economic Efficiency in Recent Tax Reform History: Policy Reversals or Consistent Improvements?

Don Fullerton () and James B. Mackie

National Tax Journal, 1989, vol. 42, issue 1, 1-13

Abstract: Uses a general equilibrium model capable of second-best analysis to investigate the net effects on efficiency of each of these changes in capital income taxation. Emphasizes that recent tax policy decisions were influenced by revenue considerations, distributional effects, and noneconomic objectives.

Date: 1989
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Working Paper: Economic Efficiency in Recent Tax Reform History: Policy Reversals or Consistent Improvements? (1988)
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