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 MARC Bot
December 13, 2020 | 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

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Edition Notes

Also available in print.
Includes bibliographical references.
Title from PDF file as viewed on 1/24/2005.
System requirements: Adobe Acrobat Reader.
Mode of access: World Wide Web.

Published in
Cambridge, MA
Series
NBER working paper series ;, working paper 10273, Working paper series (National Bureau of Economic Research : Online) ;, working paper no. 10273.

Classifications

Library of Congress
HB1

The Physical Object

Format
Electronic resource

ID Numbers

Open Library
OL3476639M
LCCN
2005616168

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History

Download catalog record: RDF / JSON / OPDS | Wikipedia citation
December 13, 2020 Edited by MARC Bot import existing book
July 31, 2012 Edited by VacuumBot Updated format '[electronic resource] :' to 'Electronic resource'
December 12, 2009 Edited by WorkBot link works
October 31, 2008 Edited by ImportBot add URIs from original MARC record
April 1, 2008 Created by an anonymous user Imported from Scriblio MARC record