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Effective Federal Individual Tax Functions: An Exploratory Empirical Analysis

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  • Gouveia, Miguel
  • Strauss, Robert P.

Abstract

Statistical 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.

Suggested Citation

  • Gouveia, Miguel & Strauss, Robert P., 1994. "Effective Federal Individual Tax Functions: An Exploratory Empirical Analysis," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(2), pages 317-339, June.
  • Handle: RePEc:ntj:journl:v:47:y:1994:i:2:p:317-39
    DOI: 10.1086/NTJ41789070
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    References listed on IDEAS

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