Individual Income Taxation Since 1948

Jon Bakija and C. Eugene Steuerle

National Tax Journal, 1991, vol. 44, issue 4, 451-75

Abstract: Provides a historical analysis of many aspects of this tax over the postwar era: revenues collected, the size of the tax base and the role of the exclusions, deductions, exemptions and credits in defining that base, tax exempt levels of income, and the overall progressivity of the rate structure.

Date: 1991
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Citations: View citations in EconPapers (9)

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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:44:y:1991:i:4:p:451-75

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