Tax Reform and the Slope of the Playing Field

Patric Hendershott

No 1909, NBER Working Papers from National Bureau of Economic Research, Inc

Abstract: Possible benefits of tax reform include faster economic growth and greater equity across households. A part of economic growth is the channeling of saving into the most productive real investments. The ability of various tax regimes to channel saving efficiently and independently of the inflation rate is the focus of the current paper. The tax regimes include current law, preERTA law, the Treasury and Administration reform proposals, HR 3838, and what seems likely to come out of the Senate Finance Committee.

Date: 1986-04
Note: PE
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Published as Hendershott, Patric H. "Tax Reform and the Slope of the Playing Field," Taxes and Capital Formation, Feldstein (ed.), Chicago: UCP, 1987.
Published as Tax Reform and the Slope of the Playing Field , Patric H. Hendershott. in Taxes and Capital Formation , Feldstein. 1987

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