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Progressivity and the Tax Reform Act of 1986: A Reexamination and Additional

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  • James E. Long

    (Auburn University)

Abstract

The Tax Reform Act of 1986 combined a variety ofbase-broadeningandbase-reducingreforms with reductions in the number and levels of marginal income tax rates. An important feature of this legislation is its effect on vertical tax equity. After examining individual income tax returns filed in 1983 and 1988, this article concludes that the progressivity of the federal income tax was increased by tax reform.

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  • James E. Long, 1997. "Progressivity and the Tax Reform Act of 1986: A Reexamination and Additional," Public Finance Review, , vol. 25(1), pages 44-57, January.
    • Handle: RePEc:sae:pubfin:v:25:y:1997:i:1:p:44-57
    DOI: 10.1177/109114219702500103
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    References listed on IDEAS

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    1. Burman, Leonard E & Randolph, William C, 1994. "Measuring Permanent Responses to Capital-Gains Tax Changes in Panel Data," American Economic Review, American Economic Association, vol. 84(4), pages 794-809, September.
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