Effective Federal Individual Tax Functions: An Exploratory Empirical Analysis

Miguel Gouveia and Robert Strauss

National Tax Journal, 1994, vol. 47, issue 2, 317-39

Abstract: Statistical estimates (based on U.S. return data for tax years 1979-89) of the effective income tax functions for individual income tax. Changes in average marginal tax rates, redistributional and revenue elasticities, and horizontal equity are measured.

Date: 1994
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:47:y:1994:i:2:p:317-39

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