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Progressivity Effects of the Tax Reform Act of 1986

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  • Koppelman, Stanley A.

Abstract

Offers some thoughts on the methodology and criteria used to assess the Tax Reform Act of 1986. Describes a number of considerations that suggest that the tax law after the 1986 Act may well be less progressive than others have indicated.

Suggested Citation

  • Koppelman, Stanley A., 1988. "Progressivity Effects of the Tax Reform Act of 1986," National Tax Journal, National Tax Association;National Tax Journal, vol. 41(3), pages 285-290, September.
    • Handle: RePEc:ntj:journl:v:41:y:1988:i:3:p:285-90
    DOI: 10.1086/NTJ41789689
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