The Economic Effects of the Tax Reform Act of 1986
回顾了1986年美国联邦所得税改革的内容、原因及其对经济活动的影响，评估了实际效果与最初预测的吻合程度，并总结了该法案对经济分析方法发展的贡献。
The Tax Reform Act of 1986 constituted the most sweeping postwar change in the U.S. federal income tax. This paper considers what the Act accomplished and its implications for future tax policy. After a review of the Act itself, and why it happened, we consider the evidence of the Act's impact on economic activity and how this evidence squares with initial predictions. Where appropriate, we draw out how consideration of the impact of TRA86 has contributed to the development of the methodology of economic analysis. We conclude with an overall evaluation of the Act.