Sammartino, Frank; Weiner, David - In: National Tax Journal 50 (1997) 3, pp. 683-705
Tabulates cross-sectional and panel data on changes in reported incomes for the period 1989-1995. Shows that reported income for high-income taxpayers (especially wages and salaries) fell from 1992 to 1993 following the 1993 tax increase. By 1995, however, the decline for the highest income...