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  4. Winter 1992
  5. Equity Effects of the Tax Reform Act of 1986

Journal of Economic Perspectives

ISSN 0895-3309 (Print) | ISSN 1944-7965 (Online)

Equity Effects of the Tax Reform Act of 1986

  • Jane G. Gravelle
Journal of Economic Perspectives
vol. 6, no. 1, Winter 1992
(pp. 27–44)
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Abstract

The major goals of the Tax Reform Act of 1986 included an increase in the equity of the tax system. We will consider the effects of the tax reform on vertical equity, horizontal equity, and intergenerational equity.

Citation

Gravelle, Jane G. 1992. "Equity Effects of the Tax Reform Act of 1986." Journal of Economic Perspectives, 6 (1): 27–44. DOI: 10.1257/jep.6.1.27

JEL Classification

  • H23 Taxation and Subsidies: Externalities; Redistributive Effects; Environmental Taxes and Subsidies
  • H24 Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
  • H31 Fiscal Policies and Behavior of Economic Agents: Household
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