Tax Reform and the Slope of the Playing Field

20 Pages Posted: 5 Jul 2004 Last revised: 21 Sep 2010

See all articles by Patric H. Hendershott

Patric H. Hendershott

University of Aberdeen - Centre for Property Research; National Bureau of Economic Research (NBER)

Date Written: April 1986

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.

Suggested Citation

Hendershott, Patric H., Tax Reform and the Slope of the Playing Field (April 1986). NBER Working Paper No. w1909, Available at SSRN: https://ssrn.com/abstract=344751

Patric H. Hendershott (Contact Author)

University of Aberdeen - Centre for Property Research ( email )

Aberdeen AB24 2UF
Scotland

National Bureau of Economic Research (NBER) ( email )

1050 Massachusetts Avenue
Cambridge, MA 02138
United States

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