Marginal Tax Rates and Income: New Time Series Evidence
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Using new narrative measures of exogenous variation in marginal tax rates associated with postwar tax reforms in the US, this study estimates short run tax elasticities of reported income of around 1.2 based on time series from 1946 to 2012. Elasticities are larger in the top 1% of the income
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美国国家经济研究局创建时间：
2013-06-01
