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GRANT DETAIL

Funder

Smith Richardson Foundation

Recipient

National Bureau of Economic Research, Inc.

Date: 12-31-1997

Amount: 120,000

Comment: The Incentive and Distributional Effects of Income and Payroll Taxation
This grant supports research on the incentive and distributional effects of federal income and payroll taxes. James Poterba will construct a data set that will enable researchers to measure the effects of recent changes in the income tax and measure the combined burden of both income and payroll taxes. A set of research papers that will utilize the data set will be presented at a conference and published as a book.