000			01870nab a2200313 c 4500
999			_c141694 _d141694
003			ES-MaIEF
005			20200131101924.0
007			ta
008			200131t2020 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967769 _aGaastra, Sieuwerd
245		0	_aPersonal income taxation and college major choice _ba case study of the 1986 Tax Reform Act _c Sieuwerd Gaastra
260			_c2020
500			_aDisponible también en formato electrónico.
500			_aResumen.
504			_aBibliografía.
520			_aThis article evaluates whether changes in relative earnings across majors due to a federal tax reform are likely to affect college major choice. I first estimate the change in expected after-tax lifetime income due to the 1986 Tax Reform Act for 47 majors. I find that the average major experienced an increase in expected after-tax lifetime income of 6.2 percent and that the standard deviation of major-specific expected lifetime income premia increased by 6.1 percent. I estimate the impact of the change in relative earnings on the distribution of completed college majors, finding no statistically significant change in the composition of majors following the reform. Consistent with the estimation, simulations reveal that at most 0.25 percent of males completed a different major in response to the reform.
650			_aPOLITICA FISCAL _948067
650			_aIMPUESTOS _947460
650		4	_948221 _aREDUCCIONES TRIBUTARIAS
650		4	_946552 _aINCIDENCIA Y TRASLACION
650		4	_948647 _aUNIVERSIDADES
650		0	_967085 _aELECCIÓN
650			_aESTADOS UNIDOS _942888
773	0		_9161799 _oOP 581/2020/1 _tPublic Finance Review _w(IEF)21382 _x 0048-5853 _g v. 48, n. 1, January 2020, p. 3-42
856			_uhttps://journals.sagepub.com/doi/pdf/10.1177/1091142119883596
942			_cART