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The Effect of Base-Broadening Measures on Labor Supply and Investment: Considerations for Tax Reform

Description: This report attempts to show how options to broaden the tax base by placing limitations on itemized deductions can potentially work against the expansionary effects of reducing marginal tax rates. The report also addresses other common base-broadening provisions that increase the effective marginal tax rate on the return to capital.
Date: October 22, 2015
Creator: Gravelle, Jane G. & Marples, Donald J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Tax Reform Act of 1986: Public Law 99-514

Description: "This Info Pack includes a summary of the [Tax Reform Act of 1986] and provides information on the following topics: general provisions affecting individuals, treatment of real estate and second homes, retirement savings provisions and pensions, [and] corporate tax change overview" (p. 1).
Date: October 22, 1986
Creator: Library of Congress. Congressional Research Service.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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