Reported Incomes and Marginal Tax Rates, 1960-2000: Evidence and Policy Implications
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This paper use income tax return data from 1960 to 2000 to analyze the link between reported incomes and marginal tax rates. Only the top 1% incomes show evidence of behavioral responses to taxation. The data displays striking heterogeneity in the size of responses to tax changes overtime, with no
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美国国家经济研究局创建时间：
2004-02-01
