TY  - RPRT
        AU  - Bargain, Olivier B.
AU  - Dolls, Mathias
AU  - Immervoll, Herwig
AU  - Neumann, Dirk
AU  - Peichl, Andreas
AU  - Pestel, Nico
AU  - Siegloch, Sebastian
        TI  - Tax Policy and Income Inequality in the U.S., 1978-2009: A Decomposition Approach
        PY  - 2011/Aug/
        PB  - Institute of Labor Economics (IZA)
        CY  - Bonn
        T2  - IZA Discussion Paper
        IS  - 5910
        UR  - https://www.iza.org/publications/dp5910
        AB  - We assess the effects of U.S. tax policy reforms on inequality by applying a new decomposition method that allows us to disentangle mechanical effects due to changes in pre-tax incomes from direct effects of policy reforms. While tax reforms implemented under Democrat administrations, in particular the EITC reforms in the 1990s and the ARRA in 2009, had an equalizing effect at the lower half of the distribution, the disequalizing effects of Republican reforms are due to tax cuts for high-income families. As a consequence of partisan politics, overall policy effects almost cancel out over the whole time period.
        KW  - Great Recession
KW  - tax policy
KW  - inequality
KW  - redistribution
KW  - political economy
        ER  -