Using Bracket Creep to Raise Revenue: A Bad Idea Whose Time Has Passed
论证了通过暂停个人所得税税级指数化来增加联邦收入是低效的,不如直接提高边际税率。
An argument that raising federal revenues through suspending indexation of the personal income-tax code is inefficient in that it is inferior to direct increases in marginal tax rates.