Federal Reserve Bank of Cleveland
The efficiency and welfare effects of tax reform: are fewer tax brackets better than more?
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.
Cite this item
David Altig & Charles T. Carlstrom, "The efficiency and welfare effects of tax reform: are fewer tax brackets better than more?"
, Federal Reserve Bank of Cleveland, Economic Review, issue Q IV, pages 30-42, 1994.
This item with handle RePEc:fip:fedcer:y:1994:i:qiv:p:30-42:n:v.30no.4
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