| 000 | 01500nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c143500 _d143500 |
||
| 003 | ES-MaIEF | ||
| 005 | 20210203114506.0 | ||
| 007 | ta | ||
| 008 | 210203t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_965003 _aSplinter, David |
|
| 245 | 0 |
_aU.S. tax progressivity and redistribution _c David Splinter |
|
| 260 | _c2020 | ||
| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aU.S. federal taxes have become more progressive since 1979, largely due to more generous tax credits for lower income individuals. Though top statutory rates fell substantially, this affected few taxpayers and was offset by decreased use of tax shelters, such that high-income average tax rates have been relatively stable. Redistribution, which accounts for both taxes and transfers, has also increased according to Congressional Budget Office data. Measures of progressivity and redistribution, however, capture different aspects of policy. Over the longer run, earlier decreases suggest a U-shaped tax progressivity curve since WWII, with the minimum occurring in 1986. | ||
| 650 | 4 |
_950200 _aRENTA |
|
| 650 | 4 |
_948219 _aREDISTRIBUCION |
|
| 650 |
_aIMPUESTOS _947460 |
||
| 650 | 4 |
_aPROGRESIVIDAD _948160 |
|
| 650 | 4 |
_aTIPOS DE GRAVAMEN _948570 |
|
| 650 | 4 |
_aPOLITICA FISCAL _948067 |
|
| 650 |
_aESTADOS UNIDOS _942888 |
||
| 773 | 0 |
_9164179 _oOP 233/2020/4 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _gv. 73, n. 4, December 2020, p. 1005-1024 |
|
| 942 | _cART | ||