Tax Bases, Tax Rates and the Elasticity of Reported Income
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Tax reforms usually change both tax rates and tax bases. Using a panel of income tax returns spanning the two major U.S. tax reforms of the 1980s and a number of smaller tax law changes, I find that the elasticity of income reported on personal income tax returns depends on the available deductions.
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美国国家经济研究局创建时间：
2003-10-01
