The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the1986 Tax Reform Act
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This paper reports new estimates of the sensitivity of taxable income to changes in tax rates based on a comparison of the tax returns of the same individual taxpayers before and after the 1986 tax reform. This comparison is done by using a panel of more than 4000 individual tax returns created by
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美国国家经济研究局创建时间：
1993-10-01
