The Taxable Income Elasticity of High-Income Taxpayers: Evidence from a Long Panel

作者: Gerald Auten , David Joulfaian

DOI: 10.2139/SSRN.1406641

关键词: Tax reformLabour economicsIndirect taxValue-added taxGross incomeTax avoidanceEconomicsState income taxDividend taxTaxable 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.

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