The effect of marginal tax rates on income: A panel study of 'bracket creep'

Journal of Public Economics

Volumn 87, Issue 5-6, 2003, Pages 1231-1258

  Saez, Emmanuel ^a  

^a HARVARD UNIVERSITY   (United States)

Author keywords

Behavioral responses; Bracket creep; Income taxation

Indexed keywords

EID: 0038406199     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0047-2727(01)00178-5     Document Type: Article

References (17)

1. Angrist J.Lavy V.Using Maimonides rule to estimate the effect of class size on scholastic achievement Quarterly Journal of Economics 1142 1999 533-575
2. Auten G.Carroll R.The effect of income taxes on household behavior Review of Economics and Statistics 813 1999 681-693
3. Blundell R.MaCurdy T.Labor supply: a review of alternative approaches Ashenfelter O. Card D. Handbook of Labor Economics Vol. 3A 1999 North-HollandAmsterdam
4. Carroll, R., 1998. Tax rates, taxpayer behavior, and the 1993 tax act. Office of Tax Analysis, US Department of the Treasury, mimeo.
5. Feenberg D.Poterba J.Income inequality and the incomes of very high-income taxpayers: evidence from tax returns Poterba J. Tax Policy and the Economy Vol. 7 1993 MIT PressCambridge
6. Feldstein M.The effect of marginal tax rates on taxable income: a panel study of the 1986 tax reform act Journal of Political Economy 1033 1995 551-572
7. Goolsbee A.What happens when you tax the rich? Evidence from executive compensation Journal of Political Economy 1082 2000 353-378
8. Gruber, J., Saez, E., 2000. The elasticity of taxable income: evidence and implications. NBER Working Paper No. 7512. Journal of Public Economics (forthcoming).
9. Lindsey L.Individual taxpayer response to tax cuts: 1982-1984, with implications for the revenue maximizing tax rate Journal of Public Economics 33 1987 173-206
10. Navratil, J., 1995. The economic recovery tax act of 1981: evidence on individual taxpayer behavior from panel tax return data. Unpublished Harvard thesis.
11. Saez, E., 1999. Do taxpayers bunch at kink points? NBER Working Paper No. 7366.
12. Sammartino F.Weiner D.Recent evidence on taxpayers' response to the rate increases in the 1990's National Tax Journal 503 1997 683-705
13. Slemrod J.Income creation or income shifting? behavioral responses to the tax reform act of 1986 American Economic Review 852 1995 175-180
14. Slemrod J.High income families and the tax changes of the 1980s: the anatomy of behavioral response Feldstein M. Poterba J. Empirical Foundations of Household Taxation 1996 University of Chicago
15. Slemrod, J., Kopczuk, W., 2000. The optimal elasticity of taxable income. NBER Working Paper No. 7922.
16. Steuerle C.E. The Tax Decade: How Taxes Came to Dominate the Public Agenda 1991 The Urban Institute PressWashington, DC
17. Van der Klaauw, W., 1996. A regression-discontinuity evaluation of the effect of financial aid offers on college enrollment. Unpublished mimeograph, New York University.