利用税级攀升增加收入:一个过时的坏主意

Using Bracket Creep to Raise Revenue: A Bad Idea Whose Time Has Passed

Econometric Reviews · 1993
被引 9
人大 A-ABS 3

中文导读

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。

Abstract

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.

税收指数化个人所得税税级攀升边际税率