FEDERAL PERSONAL INCOME-TAX POLICY IN THE 1920S
成果类型：
Article
署名作者：
University of Wisconsin System; University of Wisconsin Parkside
刊物名称：
JOURNAL OF ECONOMIC HISTORY
ISSN/ISSBN：
0022-0507
DOI：
10.1017/S0022050700041061
发表日期：
1995
页码：
285-303
关键词：
摘要：
During the 1920s, federal personal income tax rates, which had been dramatically increased during World War I, were sharply reduced. These tax rate cuts have often been cited as an example of a successful supply-side policy, but they have also been criticized as policies designed primarily to benefit the wealthy. We argue that a primary motive for the tax cuts of the 1920s was the desire to reduce the tax avoidance by wealthier individuals that occurred as a result of the previous tax rate increases and that the tax cuts enacted did reduce tax avoidance.
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