Reported incomes and marginal tax rates, 1960-2000

evidence and policy implications

Reported incomes and marginal tax rates, 1960 ...
Emmanuel Saez, Emmanuel Saez
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Last edited by WorkBot
December 15, 2009 | History

Reported incomes and marginal tax rates, 1960-2000

evidence and policy implications

"This paper use income tax return data from 1960 to 2000 to analyze the link between reported incomes and marginal tax rates. Only the top 1% incomes show evidence of behavioral responses to taxation. The data displays striking heterogeneity in the size of responses to tax changes overtime, with no response either short-term or long-term for the very large Kennedy top rate cuts in the early1960s, and striking evidence of responses, at least in the short-term, to the tax changes since the 1980s. The 1980s tax cuts generated a surge in business income reported by high income individual taxpayers due to a shift away from the corporate sector, and the disappearance of business losses for tax avoidance. The Tax Reform Act of 1986 and the recent 1993 tax increase generated large short-term responses of wages and salaries reported by top income earners, most likely due to re-timing in compensation to take advantage of the tax changes. However, it is unlikely that the extraordinary trend upward of the shares of total wages accruing to top wage income earners, which started in the 1970s and accelerated in the 1980s and especially the late 1990s, can be explained solely by the evolution of marginal tax rates"--National Bureau of Economic Research web site.

Publish Date
Language
English
Pages
38

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Book Details


Edition Notes

"February 2004."

Includes bibliographical references.

Also available in PDF from the NBER world wide web site (www.nber.org).

Published in
Cambridge, Mass
Series
NBER working paper series -- no. 10273., Working paper series (National Bureau of Economic Research) -- working paper no. 10273.

The Physical Object

Pagination
38, [19] p. :
Number of pages
38

ID Numbers

Open Library
OL17620174M
OCLC/WorldCat
54526525

Source records

Oregon Libraries MARC record

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History

Download catalog record: RDF / JSON / OPDS | Wikipedia citation
December 15, 2009 Edited by WorkBot link works
April 25, 2009 Edited by ImportBot add OCLC number
September 29, 2008 Created by ImportBot Imported from Oregon Libraries MARC record