Taxes and the Economy: An Economic Analysis of the Top Tax Rates Since 1945 (Updated)

[摘要] Income tax rates are at the center of many recent policy debates over taxes. Some policymakersargue that raising tax rates, especially on higher income taxpayers, to increase tax revenues is partof the solution for long-term debt reduction. This report examines the top tax rates since 1945 and analyzes the ways in which tax rates affect economic growth.

[发布日期] 2012-12-12 [发布机构] Library of Congress. Congressional Research Service.

[关键词] Taxation;Tax rates;Progressive taxation;Income tax