The impact of floors and phase-outs on taxpayers' decisions and understanding of marginal tax rates

Authors :: Rupert, Timothy J.
Single, Louise E.
Wright, Arnold M.
Source :: Journal of the American Taxation Association. Spring 2003, Vol. 25 Issue 1, p72, 15 p.
Publication Year :: 2003
Abstract: ABSTRACT Tax provisions that reduce deductions and credits by imposing floors and phase-outs have become an increasingly popular tool used by Congress. However, these provisions also obscure the marginal tax [...]

Subjects :: Tax policy -- Analysis
Tax rates -- Analysis
Taxpayer compliance -- Analysis
Banking, finance and accounting industries
Business
Law
Analysis

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