Midlands State University Library

US tax acts and their effects on average tax rates/ (Record no. 162744)

MARC details
000 -LEADER
fixed length control field 02016nam a22002417a 4500
003 - CONTROL NUMBER IDENTIFIER
control field ZW-GwMSU
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20240423123157.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 230627b |||||||| |||| 00| 0 eng d
022 ## - INTERNATIONAL STANDARD SERIAL NUMBER
International Standard Serial Number 13504851
040 ## - CATALOGING SOURCE
Original cataloging agency MSU
Transcribing agency MSU
Description conventions rda
Language of cataloging English
050 00 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HB1.A666 APP
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Anderson, J.E.
Relator term author
245 10 - TITLE STATEMENT
Title US tax acts and their effects on average tax rates/
Statement of responsibility, etc. created by
264 1# - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE
Place of production, publication, distribution, manufacture New York:
Name of producer, publisher, distributor, manufacturer Taylor and Francis,
Date of production, publication, distribution, manufacture, or copyright notice 2013.
336 ## - CONTENT TYPE
Source rdacontent
Content type term text
Content type code txt
337 ## - MEDIA TYPE
Source rdamedia
Media type term unmediated
Media type code n
338 ## - CARRIER TYPE
Source rdacarrier
Carrier type term volume
Carrier type code nc
440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE
Title Applied economics letters
Volume/sequential designation Volume 20, number 2
520 3# - SUMMARY, ETC.
Summary, etc. Tax legislation since the early 1980s has significantly altered Average Tax Rates (ATRs) across the income distribution in the United States. Using a consistently defined ATR series for the years 1979–2003, this study finds that the 1980s reduced ATRs for all taxpayers except those in the bottom quintile whose ATRs rose. The reforms of the early 1990s generally had the effect of raising ATRs at the top of the income distribution and lowering those at the bottom, although the magnitude of the effects was smaller than the reforms of the 1980s. Reforms of the late 1990s and early 2000s significantly reduced ATRs virtually across the board. The only exception occurred in the bottom quintile where the effects of the various tax acts have been mixed. The tax acts of 2001 and 2003 reduced ATRs significantly in the top and middle quintiles, although the size of the ATR reduction in both cases was greater in the middle quintile than in the top quintile. Within the top percentile, the ATR reductions due to Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA03) are larger than those due to Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA01), but they are only modestly larger than the ATR reductions due to TRA86.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Tax reforms
Form subdivision Average tax rates
General subdivision Tax burden
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier https://doi.org/10.1080/13504851.2012.684781
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Library of Congress Classification
Koha item type Journal Article
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Serial Enumeration / chronology Total Checkouts Full call number Date last seen Copy number Koha item type Public note
    Library of Congress Classification     Main Library Main Library - Special Collections 20/01/2014 Vol. 20, no.2 (pages 131-134)   HB1.A666 APP 27/06/2023 SP17971 Journal Article For in house use only