Recent evidence on taxpayers' response to the rate increases in the 1990's

National Tax Journal

Volumn 50, Issue 3, 1997, Pages 683-702

  Sammartino, Frank ^a   Weiner, David ^a  

^a Macroeconomic Analysis Division   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0006219418     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Review

References (16)

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3. Feldstein, Martin. "The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act." Journal of Political Economy 103 No. 3 (June, 1995): 551-72.
4. Feldstein, Martin, and Daniel Feenberg. "The Effect of Increased Tax Rates on Taxable Income and Economic Efficiency: A Preliminary Analysis of the 1993 Tax Rate Increases." In Tax Policy and the Economy, volume 10, edited by James Poterba. Cambridge, MA: MIT Press, 1996.
5. Fullerton, Don. "Comment on 'High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response'." In Empirical Foundations of Household Taxation, edited by Martin Feldstein and James M. Poterba. Chicago: The University of Chicago Press, 1996.
6. Gottschalk, Peter, and Sheldon Danziger. "Family Structure, Family Size, and Family Income: Accounting for Changes in the Economic Well-Being of Children, 1968-1986." In Uneven Tides: Rising Inequality in America, edited by Sheldon Danziger and Peter Gottschalk. New York: Russell Sage Foundation, 1993.
7. Levy, Frank. "Income and Income Inequality." In State of the Union. America in the 1990s Volume One: Economic Trends, edited by Reynolds Farley. New York: Russell Sage Foundation, 1995.
8. Levy, Frank, and Richard S. Murnane. "US Earnings Levels and Earnings Inequality: A Review of Recent Trends and Proposed Explanations." Journal of Economic Literature 30 No. 3 (September, 1992): 1333-81.
9. McCubbin, Janet, and Fritz Scheuren. "Individual Income Tax Structures and Average Tax Rates: Tax Years 1916-1950." Statistics of Income Bulletin, volume 8 (Winter, 1988-1989): 1-70.
10. Parcell, Ann D. Income Shifting in Response to Higher Tax Rates: The Effects of OBRA 93. U.S. Treasury Department, Office of Tax Analysis, 1995.
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12. Slemrod, Joel. "A General Model of the Behavioral Response to Taxation." University of Michigan. Mimeo, 1995.
13. Slemrod, Joel. "High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response." In Empirical Foundations of Household Taxation, edited by Martin Feldstein and James M. Poterba. Chicago: University of Chicago Press, 1996.
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15. U.S. Congressional Budget Office. An Economic Analysis of the Revenue Provisions of OBRA 93. Washington, D.C., January, 1994.
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