The Myths and Realities of Tax Bracket Creep

Steven Pressman

Eastern Economic Journal, 1987, vol. 13, issue 1, 31-39

Abstract: Internal Revenue Service data is used to compute effective tax rates for sixteen income levels for the years 1954-82. A model is then developed to explain effective tax-rate changes and to estimate the extent of bracket creep. Taxpayers with 1982 incomes between $10,000 and $22,000 are found to have suffered from bracket creep while receiving little relief through discretionary tax cuts. The very wealthy have also experienced bracket creep; however, discretionary tax cuts have more than compensated for this. No evidence of tax bracket creep was found for other income levels.

Date: 1987
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