作者: Gerald Auten , David Joulfaian
DOI: 10.2139/SSRN.1406641
关键词: Tax reform 、 Labour economics 、 Indirect tax 、 Value-added tax 、 Gross income 、 Tax avoidance 、 Economics 、 State income tax 、 Dividend tax 、 Taxable income
摘要: This paper employs a long panel of income tax returns to examine trends in reported by the wealthy taxpayers over number reforms spanning years 1979 through 1995. During this period, were enacted, including Economic Recovery Tax Act 1981, Reform 1986, Omnibus Budget Reconciliation 1990, and 1993. focuses on how top one percent filing population responded changes rates these reforms.