TaxProf Blog has a link to a book that seems to show that redistributive policies destroy jobs. The link at Tax Prof Blog goes to the New York Times and is for Casey B. Mulligan’s new book The Redistribution Recession.

A graph from the book is below. It shows that as the social safety net has become more generous during the past two presidential administrations, the hours worked by various income earners has decreased. Some of the loss of hours came from the recession, but the book seems to point that as the amount you get to keep for yourself (rather than paying in taxes) the less incentive there is to continue to work more hours.

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Work hours change from 2007 - 2010

I will look forward to reading this book and recommend it to my readers who want to see how tax policy will affect their lives. The various policies implemented in Washington not only directly affect take home pay, but will also affect an estate plan through the wealth transfer taxes (estate and gift taxation).