The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States

This paper estimates the dynamic effects of changes in taxes in the United States. We distinguish between changes in personal and corporate income taxes and develop a new narrative account of federal tax liability changes in these two tax components. We develop an estimator which uses narratively id...

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Bibliographic Details
Published in:The American economic review 2013-06, Vol.103 (4), p.1212-1247
Main Authors: Mertens, Karel, Ravn, Morten O.
Format: Article
Language:English
Subjects:
Aggregates
Average tax rate
Changes
Consumption
Corporate income
Corporate income tax
Corporate income taxes
Corporate taxes
Economic development
Employment
Estimated taxes
Estimates
Expenditure
Fiscal policy
GDP
Government spending
Gross Domestic Product
Income
Income tax
Income taxes
Investments
Labor market
Labour market
Liability
Narratives
Personal income
Personal income tax
Personal income taxes
Proxy reporting
Single tax system
Studies
Tax cuts
Tax rates
Tax revenues
Tax systems
Taxation
U.S.A
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