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Journal Article

The efficiency and welfare effects of tax reform: are fewer tax brackets better than more?


Abstract: A comparison of a simple two-bracket income tax code with an approximation to traditional structures that entail steeply rising marginal tax rates, showing that the simpler rate structures are not necessarily more efficient than alternatives with many, highly progressive brackets.

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Bibliographic Information

Provider: Federal Reserve Bank of Cleveland

Part of Series: Economic Review

Publication Date: 1994

Volume: 30

Issue: Q IV

Pages: 30-42