Average Marginal Tax Rates for U.S. Household Interest and Dividend Income.
该文提出计算平均边际税率的方法，并应用于1954-1980年美国家庭的利息与股息收入数据，用于比较税前与税后金融资产实际收益率。
Abstract The article provides information on the working paper, Average Marginal Tax Rates for U.S. Household Interest and Dividend Income 1954-80, by Arturo Estrella and Jeffrey C. Fuhrer. The authors outline a method for the calculation of average marginal tax rates which is applied to data from Statistics of Income for dividend and interest income earned by U.S. households from 1954 to 1980. The tax rates are used in comparing the samples of before-tax and after-tax real yields on financial assets.