TY - JOUR AU - Feldstein, Martin S TI - Effects of Taxes on Economic Behavior JF - National Bureau of Economic Research Working Paper Series VL - No. 13745 PY - 2008 Y2 - January 2008 DO - 10.3386/w13745 UR - http://www.nber.org/papers/w13745 L1 - http://www.nber.org/papers/w13745.pdf N1 - Author contact info: Martin S. Feldstein E-Mail: N/A user is deceased AB - This paper discusses how the effects of taxes on economic behavior are important for revenue estimation, for calculating efficiency effects, and for understanding short-term macroeconomoic consequences. The primary focus is on taxes on labor income but some attention is given to taxes on income from saving. Specific calculations illustrate the importance of behavioral responses for accurate calculation of the revenue effects and deadweight losses of tax changes. ER -