The Effect of Income Taxes on Household Income
利用1986年税改作为自然实验，研究1980年代税收变化对收入不平等加剧的影响，发现税率和非税因素都对相对收入增长有显著作用。
Research on the distribution of income during the 1980s has identified a trend towards increasing inequality, which may be the continuation and acceleration of trends spanning several decades. This paper explores to what extent behavioral responses to the tax changes during the 1980s may also explain the rising inequality. The 1986 Tax Reform Act is used as a natural experiment to explore the roles played by both taxes and a variety of nontax factors. Our principal finding is that both tax rates and nontax factors appear to have had significant effects on relative income growth during the late 1980s. © 2000 by the President and Fellows of Harvard College and the Massachusetts Institute of Technology