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Individual Income Taxation Since 1948

Author

Listed:
  • Bakija, Jon
  • Steuerle, C. Eugene

Abstract

Provides a historical analysis of many aspects of this tax over the postwar era: revenues collected, the size of the tax base and the role of the exclusions, deductions, exemptions and credits in defining that base, tax exempt levels of income, and the overall progressivity of the rate structure.

Suggested Citation

  • Bakija, Jon & Steuerle, C. Eugene, 1991. "Individual Income Taxation Since 1948," National Tax Journal, National Tax Association;National Tax Journal, vol. 44(4), pages 451-475, December.
    • Handle: RePEc:ntj:journl:v:44:y:1991:i:4:p:451-75
    DOI: 10.1086/NTJ41788934
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    Cited by:

    1. David Splinter, 2019. "Who Pays No Tax? The Declining Fraction Paying Income Taxes And Increasing Tax Progressivity," Contemporary Economic Policy, Western Economic Association International, vol. 37(3), pages 413-426, July.
    2. James Alm, 2017. "Is Economics Useful for Public Policy?," Southern Economic Journal, John Wiley & Sons, vol. 83(4), pages 835-854, April.
    3. Susan Rhame & Robert Walsh, 2011. "The Sensitivity Of Common Horizontal Equity Measures To Variations In Omitted Income," Accounting & Taxation, The Institute for Business and Finance Research, vol. 3(1), pages 81-89.
    4. James Alm & J. Sebastian Leguizamon, 2015. "Whither the Marriage Tax?," National Tax Journal, National Tax Association;National Tax Journal, vol. 68(2), pages 251-280, June.
    5. Larcinese, Valentino & Parmigiani, Alberto, 2023. "Income inequality and campaign contributions: evidence from the Reagan tax cut," LSE Research Online Documents on Economics 118456, London School of Economics and Political Science, LSE Library.
    6. James Alm & J. Sebastian Leguizamon & Susane Leguizamon, 2023. "Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus," National Tax Journal, University of Chicago Press, vol. 76(3), pages 525-560.
    7. José Alves, 2018. "Tax incidence and fiscal systems: some problems on tax compared history in XIX and XX centuries," Working Papers REM 2018/45, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.

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