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Research report

A Brief History of Marginal Tax Rates

Elaine Maag
September 1, 2003
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Abstract

A person's marginal tax rate, the tax rate on their last dollar of income, may influence their decision to work and save. As marginal tax rates increase, the after-tax reward from working an additional hour or saving more decreases. Although the actual effect on economic decisions is uncertain, economists view the marginal tax rate as a gauge of the efficiency cost of taxation.

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Federal Budget and Economy Individual Taxes
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  • Elaine Maag
    Senior Fellow, Research
Research report

New Evidence on The Effect of The TCJA On the Housing Market

Robert McClelland, Livia Mucciolo, Safia Sayed
March 30, 2022
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