Publication Date
Spring 1989
Abstract
While filing the 1988 tax returns, many taxpayers will see the full impact of the Tax Reform Act of 1986. Perhaps the most important changes made by this Act altered the progressivity of the federal income tax. . Given these very significant changes to the U.S. income tax and also given that the full impact of this tax law is effective on the seventy-fifth anniversary of the 1913 adoption of the income tax, it is worth the time to look back and contemplate how progressivity of the income tax structure has changed over time. This paper summarizes the historical findings.
Recommended Citation
Roberts, Michael L. and Samson, William D.
(1989)
"Historical survey of the progressivity of the U.S. income tax,"
Accounting Historians Notebook: Vol. 12
:
No.
1
, Article 6.
Available at:
https://egrove.olemiss.edu/aah_notebook/vol12/iss1/6