Chapters in this book

1. Frontmatter i
2. National Bureau of Economic Research v
3. Relation of the Directors to the Work and Publications of the National Bureau of Economic Research vi
4. Contents vii
5. Acknowledgments ix
6. Introduction 1
7. 1. Labor Supply and the Economic Recovery Tax Act of 1981 5
8. 2. The Taxation of Two-Earner Families 39
9. 3. Labor Supply and Welfare Effects of a Shift from Income to Consumption Taxation 77
10. 4. The Distributional Effects of the Tax Treatment of Child Care Expenses 99
11. 5. Tax Subsidies to Employer- Provided Health Insurance 135
12. 6. High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response 169
13. 7. Tax Shelters and Passive Losses after the Tax Reform Act of 1986 193
14. 8. The Relationship between State and Federal Tax Audits 235
15. Contributors 279
16. Author Index 281
17. Subject Index 285