The impact of floors and phase-outs on taxpayers' decisions and understanding of marginal tax rates
Year of publication: |
2003
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Authors: | Rupert, Timothy J. ; Single, Louise E. ; Wright, Arnold |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 25.2003, 1, p. 72-86
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Subject: | Grenzsteuersatz | Marginal tax rate | Steuervergünstigung | Tax incentive | Experiment | Steuervereinfachung | Tax simplification | USA | United States |
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