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Replication data for: The Incentive Effects of Marginal Tax Rates: Evidence from the Interwar Era

Version
1
Resource Type
Dataset
Creator
  • Romer, Christina D.
  • Romer, David H.
Publication Date
2014-01-02
Description
  • Abstract

    This paper uses the interwar United States as a laboratory for investigating the incentive effects of marginal income tax rates. We examine the impact of the large changes in rates in this period on taxable income using time-series/cross-section analysis of data by small slices of the income distribution. We find that the effect operated in the expected direction but was economically small, and that it is precisely estimated and highly robust. We also find suggestive time-series evidence of a positive impact of marginal rate cuts on business formation, but no evidence of an important effect on other indicators of investment.
Availability
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Relations
  • Is supplemented by
    DOI: 10.1257/pol.6.3.242 (Text)
Publications
  • Romer, Christina D., and David H. Romer. “The Incentive Effects of Marginal Tax Rates: Evidence from the Interwar Era.” American Economic Journal: Economic Policy 6, no. 3 (August 2014): 242–81. https://doi.org/10.1257/pol.6.3.242.
    • ID: 10.1257/pol.6.3.242 (DOI)

Update Metadata: 2019-10-13 | Issue Number: 1 | Registration Date: 2019-10-13

Romer, Christina D.; Romer, David H. (2014): Replication data for: The Incentive Effects of Marginal Tax Rates: Evidence from the Interwar Era. Version: 1. ICPSR - Interuniversity Consortium for Political and Social Research. Dataset. https://doi.org/10.3886/E114869V1