000			01613nab a2200289 c 4500
999			_c140868 _d140868
003			ES-MaIEF
005			20230613175328.0
007			ta
008			190710s2019 us ||||| |||| 00| 0|spa d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aspa
100	1		_966699 _aZidar, Owen
245		0	_aTax cuts for whom? _bheterogeneous effects of income tax changes on growth and employment _c Owen Zidar
260			_c2019
500			_aDisponible también en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
504			_aBibliografía.
520			_aThis paper investigates how tax changes for different income groups affect aggregate economic activity. I construct a measure of who received (or paid for) tax changes in the postwar period using tax return data from NBER’s TAXSIM. Variation in the income distribution across US states and federal tax changes generate variation in regional tax shocks that I exploit to test for heterogeneous effects. I find that the positive relationship between tax cuts and employment growth is largely driven by tax cuts for lower-income groups and that the effect of tax cuts for the top 10 percent on employment growth is small.
650		4	_947460 _aIMPUESTOS
650		4	_948221 _aREDUCCIONES TRIBUTARIAS
650		4	_948067 _aPOLITICA FISCAL
650		4	_910750 _aREFORMA
650		4	_aESTADOS UNIDOS _942888
773	0		_9160661 _oOP 229/2019/3 _tJournal of Political Economy _w(IEF)17571 _x 0022-3808 _g v. 127, n. 3, June 2019, p. 1437-1472
856			_uhttps://www.journals.uchicago.edu/doi/pdfplus/10.1086/701424
942			_cART