IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Log in (now much improved!) to save this article

Recent Evidence on Taxpayers' Response to the Rate Increases in the 1990s

Listed author(s):
  • Sammartino, Frank
  • Weiner, David
Registered author(s):

    Tabulates cross-sectional and panel data on changes in reported incomes for the period 1989-1995. Shows that reported income for high-income taxpayers (especially wages and salaries) fell from 1992 to 1993 following the 1993 tax increase. By 1995, however, the decline for the highest income group was recouped. Suggests that across time comparisons, like those made here and previously for TRA 86, will not yield a stable relationship between marginal rates and reported incomes.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: https://www.ntanet.org/NTJ/50/3/ntj-v50n03p683-705-recent-evidence-taxpayers-response.pdf
    Download Restriction: no

    File URL: https://www.ntanet.org/NTJ/50/3/ntj-v50n03p683-705-recent-evidence-taxpayers-response.html
    Download Restriction: no

    Article provided by National Tax Association in its journal National Tax Journal.

    Volume (Year): 50 (1997)
    Issue (Month): 3 (September)
    Pages: 683-705

    as
    in new window

    Handle: RePEc:ntj:journl:v:50:y:1997:i:3:p:683-705
    Contact details of provider: Postal:
    529 14th Street NW Suite 750, Washington DC 20045

    Phone: (202)737-3325
    Web page: https://www.ntanet.org/
    Email:


    More information through EDIRC

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    as
    in new window


    1. Feldstein, Martin, 1995. "Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act," Scholarly Articles 2766676, Harvard University Department of Economics.
    2. Feldstein, Martin, 1995. "The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act," Journal of Political Economy, University of Chicago Press, vol. 103(3), pages 551-572, June.
    Full references (including those not matched with items on IDEAS)

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:ntj:journl:v:50:y:1997:i:3:p:683-705. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ann Crampton)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.