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The Impact of the 1986 Tax Reform Act on Personal Saving

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NBER1990-02-01 更新2025-01-04 收录
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Many critics believed that the Tax Reform Act of 1986 (TRA86) would discourage saving. Yet personal saving rates have rebounded since 1987. This rebound might have been caused by a general decline in marginal tax rates on household saving. And we estimate, at least for the 1980s, a positive

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1990-02-01
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