Pressman, Steven - In: Eastern Economic Journal 13 (1987) 1, pp. 31-39
Internal Revenue Service data is used to compute effective tax rates for sixteen income levels for the years 1954-82. A model is then developed to explain effective tax-rate changes and to estimate the extent of bracket creep. Taxpayers with 1982 incomes between $10,000 and $22,000 are found to...