联邦税收问题

The Bulletin of the National Tax Association Pub Date : 1946-10-01 DOI:10.1086/bullnattax41787649

J. O'Connell

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摘要

收入的比率也会下降，这往往会使有效税率递减。在指定的收入水平上，这两个因素的综合作用导致有效比率下降。如果获得更大(或更小)的豁免，并适用相应的更高(或更低)的税率，曲线的总体形状将保持不变，但它将向右(或向左)移动，其峰值将在收入的更高(或更低)百分比处。区别于其他的

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PROBLEMS IN FEDERAL TAXATION

of income also decline, which tends to make the effective rate regressive. At the indicated income levels, the combined effect of these two factors results in a declining effective rate. If a larger (or smaller) exemption were granted, and a correspondingly higher (or lower) rate were applied, the general shape of the curve would be unchanged, but it would be shifted to the right (or left), and its peak would be at a higher (or lower) percentage of income. As distinct from the other

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The Bulletin of the National Tax Association

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