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1 1 (1981)

handle is hein.amenin/aeiaatl0001 and id is 1 raw text is: The Federal Income Tax Burden on Households: The Effects of Tax Law Changes, by Attiat F. Ott and Ludwig 0. Dittrich, investigates how the Revenue Acts of 1969, 1971, 1975, and 1976 have affected the distribution of the federal income tax burden. The authors trace the effects of these acts on a sample of households that were surveyed over a ten-year period, to take account of changes in family income over time. A related thread of inquiry involves the impact of tax law changes on the progressivity of the federal individual income tax over the 1967-1976 period. Of particular interest in today's economy is the authors' dis- cussion of the effect of inflation on households at different points on the income distribution. They conclude that although tax law changes enacted between 1967 and 1976 have mitigated the effects of inflation on tax liability, they have not fully compensated most taxpayers for the extra taxes resulting from inflation. The authors suggest guide- lines for tax law reform that will account for the effects of inflation and will reinstate a balance between equity and efficiency in the distribution of the tax burden. Attiat F. Ott is professor of economics at Clark University. Ludwig 0. Dittrich is assistant professor of economics at Suffolk University. ISBN 0-8447-3429-2 US $12.00 ISBN-13: 976-0-447-3429-3 ISBN-10: 0-6447-3429-2 51200 9 780844[73429211 American Enterprise Institute for Public Policy Research 1150 Seventeenth Street, N.W., Washington, D.C. 20036

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