Effective federal individual income tax functions: an exploratory empirical analysis.

From: National Tax Journal | Date: June 1, 1994| Author: | Copyright information

We define and statistically estimate a nonlinear relationship between individual effective income tax rates and economic income for United States tax return data for tax years 1979-89. The relationship, which we call the effective tax function, has three parameters and was theoretically derived from the theory of equal sacrifice by Young (1988, 1990) and more generally by Berliant and Gouveia (1993). Annual graphs of the statistically estimated effective tax functions are presented and used to characterize empirically the evolution of the United States federal tax system with respect to four ...

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