The Effect of Marginal Tax Rates on Income: A Panel Study of 'Bracket Creep'
收藏NBER1999-09-01 更新2025-01-04 收录
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https://www.nber.org/papers/w7367
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This paper uses a panel of individual tax returns and the `bracket creep' as source of tax rate variation to construct instrumental variables estimates of the sensitivity of income to changes in tax rates. From 1979 to 1981, the US income tax schedule was fixed in nominal terms while inflation was
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美国国家经济研究局创建时间：
1999-09-01
