Simulating U.S. tax reform
Laurence Kotlikoff (),
Kent Smetters () and
No 9712, Working Papers (Old Series) from Federal Reserve Bank of Cleveland
A presentation of a large-scale, dynamic simulation model for comparing the equity, efficiency, and macroeconomic effects of five alternatives to the current U.S. federal income tax: a proportional income tax, a proportional consumption tax, a flat tax, a flat tax with transition relief, and a progressive variant of the flat tax called the \\"X tax.\\"
Keywords: Income; tax (search for similar items in EconPapers)
Date: 1997, Revised 1997
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Working Paper: Simulating U.S. Tax Reform (1997)
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