Marvin A. Chirelstein (Columbia) & Lawrence A. Zelenak (Duke) have published Tax Increases, Revenue Effects, Efficiency, and Income Inequality, 128 Tax Notes 197 (July 12, 2010). Here is the abstract:
In this article, the authors examine — and dismiss — the major objections to the looming income tax rate increases on upper-income taxpayers. They also describe and endorse a proposal to index the income tax for changes in pretax income inequality.
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