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...

Harold M. Hochman (“Hal” is his universally-used nickname) served as the editor of this journal for most of the past decade. This tribute is written to express our appreciation for Hal’s excellent leadership of the journal and for his scholarship. One of us (Pressman) is particularly...

This article describes the Luxembourg Income Study (LIS), an international database containing economic and socio-demographic information on more than a dozen developed countries. The article also describes the results of empirical studies that have been undertaken using LIS, the potential...