Recent Evidence on Taxpayers' Response to the Rate Increases in the 1990s

Frank Sammartino and David Weiner

National Tax Journal, 1997, vol. 50, issue 3, 683-705

Abstract: Tabulates cross-sectional and panel data on changes in reported incomes for the period 1989-1995. Shows that reported income for high-income taxpayers (especially wages and salaries) fell from 1992 to 1993 following the 1993 tax increase. By 1995, however, the decline for the highest income group was recouped. Suggests that across time comparisons, like those made here and previously for TRA 86, will not yield a stable relationship between marginal rates and reported incomes.

Date: 1997
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:50:y:1997:i:3:p:683-705

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