DOESraisingtaxesonthosewhoaredoingwelleconomicallystiflegrowthandslowdowntherecovery? Thatdependsonhowrichpeoplebehavewhentheirtaxesrise. Dotheyworklesswhentheyareallowedtokeepasmallerchunkoftheirincome? Dotheymovetheirmoneyoffshore?Dotheytakealargershareoftheirearningsinformsthataremorelightlytaxed? Economistshavelookedattheeffectsofmanypastchangesintaxratestotrytoanswersuchquestions.
对富人增税是否会抑制经济增长，延缓复苏?这取决于富人在增税后的行为态度。若税后收入缩水，他们是否会因此减少工作量?将家产移至海外?抑或更多地通过赋税较低的形式获取收入?为了解答上述问题，经济学家对过去诸多税率政策变化的收效作出研究。
MartinFeldstein, aHarvardeconomist, foundthatthetaxableincomeoftherichadjusteddollar-for-dollarwithtaxrateswhenAmericacutitshighesttaxratefrom 50% to 28% in 1986, sothattaxrevenuesstayedthesame. Thiswouldsuggestthatraisingtoptaxratesislikelytoproducelittleextrarevenue, whiledistortingeconomicbehaviourfurther. Butothershavefoundthatthisadjustmentintaxableincomeisdrivenlargelybypeoplealteringwhenandhowtheytaketheirincomeinordertominimisetheirtaxburden. Forinstance, therewasabigfallintaxableincomeaftertaxratesrosein1993; butmostofthisseemstohavecomefromafewrichpeoplehurryingtocashintheirstockoptionsbeforetaxesrose.
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