Effective Federal Individual Tax Functions: An Exploratory Empirical Analysis
AbstractStatistical estimates (based on U.S. return data for tax years 1979-89) of the effective income tax functions for individual income tax. Changes in average marginal tax rates, redistributional and revenue elasticities, and horizontal equity are measured.
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Bibliographic InfoArticle provided by National Tax Association in its journal National Tax Journal.
Volume (Year): 47 (1994)
Issue (Month): 2 (June)
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