Tax Reform and Land‐Using Sectors in the U.S. Economy: A General Equilibrium Analysis
使用可计算一般均衡模型评估1986年税制改革对美国林业和三类农业等土地密集型部门的影响，发现税改相对减少了这些部门的增加值产出。
Abstract A computable general equilibrium model of the U.S. economy is used to assess the effects of the Tax Reform Act of 1986 on land‐using sectors (forestry and three classes of agriculture). The model's components include twelve production sectors, six consumer groups, a balanced‐budget government sector, and a zero surplus foreign sector. In relative terms, Tax Reform reduces total value added output in land‐using sectors to a greater extent than other sectors in the economy. Experiments are also performed comparing partial and general equilibrium specifications of the economy and the impact of choice of input substitution elasticities.