Implicit Tax Rate Reductions with Growth, Progressive Taxes, Constant Progressivity, and a Fixed Public Share
Date
1967
Authors
Journal Title
Journal ISSN
Volume Title
Repository Usage Stats
views
downloads
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.
Type
Department
Description
Provenance
Citation
Permalink
Collections
Unless otherwise indicated, scholarly articles published by Duke faculty members are made available here with a CC-BY-NC (Creative Commons Attribution Non-Commercial) license, as enabled by the Duke Open Access Policy. If you wish to use the materials in ways not already permitted under CC-BY-NC, please consult the copyright owner. Other materials are made available here through the author’s grant of a non-exclusive license to make their work openly accessible.