Repeal of Individual Income Tax Indexation : The Revenue and Distributional Effects.

Provides background information on why indexation of Federal personal income taxes was adopted under the Economic Recovery Act of 1981. Outlines legislative history of indexation, describes how current law indexation works, provides revenue estimates for indexation repeal, and analyzes tax distribut...

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Bibliographic Details
Corporate Authors: Library of Congress. Congressional Research Service, ProQuest (Firm)
Format: eBook
Language:English
Published: [Place of publication not identified] : [publisher not identified], 1994.
Series:U.S. Congressional Research.
Subjects:
Online Access:Connect to the full text of this electronic book
Description
Summary:Provides background information on why indexation of Federal personal income taxes was adopted under the Economic Recovery Act of 1981. Outlines legislative history of indexation, describes how current law indexation works, provides revenue estimates for indexation repeal, and analyzes tax distributional implications of its elimination.
Item Description:Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.
CRS Report.
Electronic resource.
Physical Description:1 online resource.