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Kopczuk.(Conferences)

Publication: NBER Reporter
Publication Date: 22-JUN-05 		Format: Online
Delivery: Immediate Online Access

Article Excerpt
Tax reforms usually change both tax rates and tax bases. Using a panel of income tax returns spanning the two major U.S. tax reforms of the 1980s and a number of smaller tax law changes, Kopczuk finds that the elasticity of income reported on personal income tax returns depends...

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