Principles of Tax Transfer Integration and Carter's Welfare-Reform Proposal

Peter Gottschalk

Journal of Human Resources, 1978, vol. 13, issue 3, 332-348

Abstract: While considerable attention has been paid to the transfer characteristics of a negative income tax, much less attention has been given to the tax implications of this type of welfare system. This paper looks at the general theoretical links between the tax system and two types of negative income tax systems: one that insures a smooth transition from transfer recipient to taxpayer and one that allows transfer recipients to be taxed. Elements of President Carter's "Program for Better Jobs and Income" are then explored to determine the quantitative importance of the problems suggested by the theoretical analysis.

Date: 1978
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Persistent link: https://EconPapers.repec.org/RePEc:uwp:jhriss:v:13:y:1978:i:3:p:332-348

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