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An Economic Evaluation of the Economic Growth and Tax Relief Reconciliation Act of 2001
2002
Social Science Research Network
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This paper summarizes and evaluates the Economic Growth and Tax Relief Reconciliation Act. Enacted in 2001, EGTRRA is the biggest tax cut in 20 years, and features income tax rate cuts, new targeted incentives and estate tax repeal. Our central conclusions are that EGTRRA will reduce the size of the future economy, raise interest rates, make taxes more regressive, increase tax complexity, and prove fiscally unsustainable. 2008, after which they are indexed for inflation.
doi:10.2139/ssrn.307040
fatcat:olnikyez6nh2hjs5t6mbx5w654