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Progressivity Effects of the Tax Reform Act of 1986

Stanley A. Koppelman

National Tax Journal, 1988, vol. 41, issue 3, 285-90

Abstract: Offers some thoughts on the methodology and criteria used to assess the Tax Reform Act of 1986. Describes a number of considerations that suggest that the tax law after the 1986 Act may well be less progressive than others have indicated.

Date: 1988
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