search query: @indexterm taxation / total: 1872
reference: 248 / 1872
| Author: | Saez, E. |
| Title: | The effect of marginal tax rates on income: a panel study of "bracket creep" |
| Journal: | Journal of Public Economics
2003 : MAY, VOL. 87:5-6, p. 1231-1258 |
| Index terms: | Taxation Income tax Individual behaviour |
| Language: | eng |
| Abstract: | The author uses a panel of individual tax returns and the 'bracket creep' as source of tax rates. From 1979 to 1981, the US income tax schedule was fixed in nominal terms while inflation was high (around 10%). This produced a real change in tax rate schedules. The elasticities of wage income are in general insignificant and close to zero. |
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