1997•Unpublished venueRequires access
Simulating U.S. Tax Reform, Working Paper 97-12
David Altig, Alan J. Auerbach, Laurence J. Kotlikoff, Kent Smetters, Jan Walliser
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Abstract
A presentation of a large-scale, dynamic simulation model for comparing the equity, efficiency, and macroeconomic effects of five alternatives to the current U.S. federal income tax: a proportional income tax, a proportional consumption tax, a flat tax, a flat tax with transition relief, and a progressive variant of the flat tax called the X tax.