Open AccessEquity Effects of the Tax Reform Act of 1986
Author(s) -
Jane G. Gravelle
Publication year - 1992
Publication title -
the journal of economic perspectives
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 9.614
H-Index - 196
eISSN - 1944-7965
pISSN - 0895-3309
DOI - 10.1257/jep.6.1.27
Subject(s) - equity (law) , tax reform , economics , tax reform act , equity capital markets , monetary economics , state income tax , public economics , finance , gross income , political science , private equity , law
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.
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