Tax-Preferred Assets and Debt, and the Tax Reform Act of 1986: Some Implications for Fundamental Tax Reform

Eric M. Engen and William Gale

National Tax Journal, 1996, vol. 49, issue 3, 331-39

Abstract: A study of how tax changes in TRA '86 (consumer debt interest and IRA deductions) affected household saving behavior shows that household assets and debt were reallocated but that there was little change in the real level of economic activity.

Date: 1996
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:49:y:1996:i:3:p:331-39

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