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The Myths and Realities of Tax Bracket Creep

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  • Steven Pressman

Abstract

Internal Revenue Service data is used to compute effective tax rates for sixteen income levels for the years 1954-82. A model is then developed to explain effective tax-rate changes and to estimate the extent of bracket creep. Taxpayers with 1982 incomes between $10,000 and $22,000 are found to have suffered from bracket creep while receiving little relief through discretionary tax cuts. The very wealthy have also experienced bracket creep; however, discretionary tax cuts have more than compensated for this. No evidence of tax bracket creep was found for other income levels.

Suggested Citation

  • Steven Pressman, 1987. "The Myths and Realities of Tax Bracket Creep," Eastern Economic Journal, Eastern Economic Association, vol. 13(1), pages 31-39, Jan-Mar.
    • Handle: RePEc:eej:eeconj:v:13:y:1987:i:1:p:31-39
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    File URL: http://web.holycross.edu/RePEc/eej/Archive/Volume13/V13N1P31_39.pdf
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