000			01500nab a2200229 c 4500
999			_c150407 _d150407
003			ES-MaIEF
005			20250311135125.0
007			ta
008			250311t2024 xxu||||| |||| 00| 0 eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_960000 _aHotchkiss, Julie L.
245	1	0	_aImpact of the 2017 tax cuts and jobs act on household labor supply and welfare across the income distribution _c Julie L. Hotchkiss, Robert E. Moore, and Fernando Rios-Avila
504			_aBibliografía
520			_aThis paper estimates the change in optimal labor supply and household welfare resulting from the Tax Cuts and Jobs Act (TCJA) of 2017. We estimate labor supply elasticities using the Current Population Survey to simulate changes in optimal labor supply and welfare among households with different characteristics under the new TCJA tax code. Married household members reduce optimal hours post-TCJA; optimal hours increase among singles, except at the very top of the income distribution. All households’ welfare increased, on average, with gains disproportionately benefiting the wealthy, households with self-employment income or children, and most homeowners versus renters.
650		4	_933421 _aBIENESTAR SOCIAL
650		4	_948201 _aTRABAJO
650		4	_944146 _aFAMILIA
700			_960001 _aMoore, Robert E.
700			_960027 _aRios Ávila, Fernando
773	0		_9172702 _oOP 233/2024/2 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v.77, n.2, June 2024, p. 313-348
942			_cART