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Recent increases in earnings inequality have been described as "enormous." Is it that we are experiencing a unique shift toward greater inequality, or are we returning to a more normal state of affairs for the American economy? The recent availability of six decades of data together with...
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Micro data from audited tax returns are used to evaluate changes in the actual progressivity of U.S. federal income taxes in 1979 and 1988, which is distinct from apparent progressivity. Statistical inference methods are applied to global measures of both actual and apparent residual and...
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Typically, the study of post-war convergence has primarily focused on convergence in per capita incomes. By investigating convergence at population class means we can characterize convergence as either "equal" or "unequal" depending upon whether the (inverse) income distribution functions are...
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The reductions in the top marginal rates during the 1980's have renewed interest in the relationship between the underreporting of income and the marginal tax rates. Unfortunately, theory provides no clear answer to question of whether lower marginal tax rates reduce or increase the size of the...
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