PROGRESSIVITY AND THE TAX-REFORM ACT OF 1986 - A REEXAMINATION AND ADDITIONAL EVIDENCE

Authors
LONG JE
Citation
Je. Long, PROGRESSIVITY AND THE TAX-REFORM ACT OF 1986 - A REEXAMINATION AND ADDITIONAL EVIDENCE, Public finance quarterly, 25(1), 1997, pp. 44-57
Citations number
7
Categorie Soggetti
Business Finance
Journal title
Public finance quarterly → ACNP
ISSN journal
10911421
Volume
25
Issue
1
Year of publication
1997
Pages
44 - 57
Database
ISI
SICI code
1091-1421(1997)25:1<44:PATTAO>2.0.ZU;2-Z
Abstract
The Tar Reform Act of 1986 combined a variety of base-broadening and b ase-reducing reforms with reductions in the number and levels of margi nal income tar rates. An important feature of this legislation is its effect on vertical tar equity. After examining individual income tar r eturns filed in 1983 and 1988, this article concludes that the progres sivity of the federal income tax was increased by tar reform.