Title:

Effective Federal Individual Tax Functions: An Exploratory Empirical Analysis

Authors:

Miguel Gouveia (U PA)
Robert Strauss (Carnegie Mellon U, U Rochester, CEPR)

Journal:

National Tax Journal

Year:

1994

Volume:

47

Pages:

317-339

JEL code:

H24 - Personal Income and Other Nonbusiness Taxes and Subsidies