The efficiency and welfare effects of tax reform: are fewer tax brackets better than more?

A comparison of a simple two-bracket income tax code with an approximation to traditional structures that entail steeply rising marginal tax rates, showing that the simpler rate structures are not necessarily more efficient than alternatives with many, highly progressive brackets.

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Year of publication:	1994
Authors:	Altig, David ; Carlstrom, Charles T.
Published in:	Economic Review. - Federal Reserve Bank of Cleveland. - 1994, Q IV, v. 30, no. 4, p. 30-42
Publisher:	Federal Reserve Bank of Cleveland
Subject:	Taxation

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Extent:	application/pdf
Type of publication:	Article
Language:	English
Source:	RePEc - Research Papers in Economics

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