Progressivity and the Tax Reform Act of 1986: A Reexamination and Additional

James E. Long
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James E. Long: Auburn University

Public Finance Review, 1997, vol. 25, issue 1, 44-57

Abstract: Abstract The Tax Reform Act of 1986 combined a variety ofbase-broadeningandbase-reducingreforms with reductions in the number and levels of marginal income tax rates. An important feature of this legislation is its effect on vertical tax equity. After examining individual income tax returns filed in 1983 and 1988, this article concludes that the progressivity of the federal income tax was increased by tax reform.

Date: 1997
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Persistent link: https://EconPapers.repec.org/RePEc:sae:pubfin:v:25:y:1997:i:1:p:44-57

DOI: 10.1177/109114219702500103

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