Bandyopadhyay, Debasis; Barro, Robert; Couchman, Jeremy; … - Victoria Business School, Victoria University of Wellington - 2012
Estimates of marginal tax rates (MTRs) faced by individual economic agents, and for various aggregates of taxpayers, are important for economists testing behavioural responses to changes in those tax rates. This paper reports estimates of a number of personal marginal income tax rate measures...