INDIVIDUAL INCOME TAXATION, 1947-79
- 1 June 1981
- journal article
- research article
- Published by University of Chicago Press in National Tax Journal
- Vol. 34 (2) , 145-166
- https://doi.org/10.1086/ntj41862364
Abstract
Changes in the economy interact with the actions of taxpayers and the Congress to produce an individual income tax structure that is itself changing. This paper examines the net effect of these various changes by presenting historical data on aggregate measures of the burden of the individual income tax, including the size of the tax base relative to personal income and the distribution of marginal tax rates faced by taxpayers. Where trends are apparent, they are also noted and discussed in the text.Keywords
This publication has 1 reference indexed in Scilit:
- TAX EXPENDITURES FOR HEALTH CARENational Tax Journal, 1979