Implicit Tax Rate Reductions with Growth, Progressive Taxes, Constant Progressivity, and a Fixed Public Share
Abstract
It is the purpose of this paper to state with rigor and precision the pattern of tax
rate reductions which will meet these requirements. The question is approached in
Part I by means of a theoretical model with highly restrictive assumptions. After
the required pattern of tax rate reductions is established for the simple model, the
results are generalized sufficiently to talk about the present situation of the United
States. In Part II, teh 1964-65 personal income tax cut is evaluated in the light
of the theoretical analysis of Part I. Part III explores some further implications
of the ideas discussed in Parts I and II.
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