MEASURING THE AVERAGE MARGINAL TAX RATE FROM THE INDIVIDUAL INCOME-TAX

被引：91

作者：

BARRO, RJ

SAHASAKUL, C

机构：

[1] NATL BUR ECON RES,WASHINGTON,DC

[2] UNIV ROCHESTER,ROCHESTER,NY 14627

来源：

关键词：

D O I：

10.1086/296211

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

引用

页码：419 / 452

页数：34

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[3]

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[4]

HECKMAN J, 1983, BEHAVIORAL SIMULATIO

[5] ESTIMATES OF EFFECTIVE MARGINAL TAX RATES ON FACTOR INCOMES [J].

JOINES, DH .

[6] DIVIDENDS AND TAXES [J].

MILLER, MH ;

SCHOLES, MS .

[7]

ONEILL DM, 1982, UNDERGROUND EC

[8]

PROTOPAPADAKIS A, 1982, UNPUB SOME INDIRECT

SEATER, JJ .

[10]

SUNLEY EM, 1974, NATL TAX J, V27, P543