Table of Contents:
  • Acknowledgments
  • Introduction / Martin Feldstein, James M. Poterba
  • 1: Labor Supply and the Economic Recovery Tax Act of 1981 / Nada Eissa Comment: James J. Heckman
  • 2: The Taxation of Two-Earner Families / Martin Feldstein, Daniel R. Feenberg Comment: Harvey S. Rosen
  • 3: Labor Supply and Welfare Effects of a Shift from Income to Consumption Taxation / Gilbert E. Metcalf Comment: Gary Burtless
  • 4: The Distributional Effects of the Tax Treatment of Child Care Expenses / William M. Gentry, Alison P. Hagy Comment: Brigitte C. Madrian
  • 5: Tax Subsidies to Employer-Provided Health Insurance / Jonathan Gruber, James M. Poterba Comment: David F. Bradford
  • 6: High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response / Joel Slemrod Comment: Don Fullerton
  • 7: Tax Shelters and Passive Losses after the Tax Reform Act of 1986 / Andrew A. Samwick Comment: Roger H. Gordon
  • 8: The Relationship between State and Federal Tax Audits / James Alm, Brian Erard, Jonathan S. Feinstein. Comment: James W. Wetzler
  • Contributors
  • Author Index
  • Subject Index