Elasticity of Individual Income Tax in the United States: Further Evidence From Cross-Section Data

Rati Ram

National Tax Journal, 1991, vol. 44, issue 1, 93-99

Abstract: Provides estimates of individual income tax elasticity in the U.S. by augmenting the nice cross-section model suggested by Tanzi (1969, 1976) through the addition of income-inequality and quadratic income terms. Results for the 1980's, based on income inequality data for 1979, show the same broad patterns as those for earlier periods, but the elasticity estimates are somewhat lower and seem to indicate a slight declining tendency.

Date: 1991
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
https://doi.org/10.1086/NTJ41788880 (application/pdf)
https://doi.org/10.1086/NTJ41788880 (text/html)
Access is restricted to subscribers and members of the National Tax Association.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:44:y:1991:i:1:p:93-99

Access Statistics for this article

National Tax Journal is currently edited by Stacy Dickert-Conlin and William M. Gentry

More articles in National Tax Journal from National Tax Association, National Tax Journal Contact information at EDIRC.
Bibliographic data for series maintained by The University of Chicago Press ().