Working Paper
The Welfare Effects of Tax Simplification: a General Equilibrium Analysis
An analysis of various schemes for simplifying the U.S. tax system, which finds that a uniform tax system performs almost as well as a system with separate taxes on labor and capital incomes, provided that a depreciation allowance is maintained.
Suggested Citation
Guo, Jang-Ting, and Kevin Lansing. 1994. “The Welfare Effects of Tax Simplification: a General Equilibrium Analysis.” Federal Reserve Bank of Cleveland, Working Paper No. 94-09. https://doi.org/10.26509/frbc-wp-199409
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