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Measuring the Average Marginal Tax Rate from the Individual Income Tax

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NBER1983-01-01 更新2025-01-04 收录
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https://www.nber.org/papers/w1060
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The economic effects of taxation depend on the configuration of marginal tax rates. We consider here the appropriate measure of a marginal tax rate for the federal individual income tax, which has a graduated-rate structure and allows for numerous legal and illegal deductions from total income.Our
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1983-01-01
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