Marginal Income Tax Rates: Nonparametric Approach

Hafiz Akhand () and Haoming Liu

Working Papers from New South Wales - School of Economics

Abstract: This paper proposes a method of estimating marginal tax rates using nonparametric regression techniques, and the income and tax data obtained from the Individual Tax Model Files. Our method yields estimates of average marginal effective tax rates on personal income which are significantly different fromthe existing estimates of marginal tax rates.

Keywords: ECONOMETRICS; REGRESSION ANALYSIS; FISCAL POLICY; TAXATION (search for similar items in EconPapers)
JEL-codes: C14 E62 H24 (search for similar items in EconPapers)
Pages: 29 pages
Date: 1999
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Persistent link: https://EconPapers.repec.org/RePEc:fth:nesowa:99/7

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