Anderson, J. E. - In: Applied Economics Letters 20 (2013) 2, pp. 131-134
Tax legislation since the early 1980s has significantly altered Average Tax Rates (ATRs) across the income distribution in the United States. Using a consistently defined ATR series for the years 1979--2003, this study finds that the 1980s reduced ATRs for all taxpayers except those in the...
