{"title":"联邦税收问题","authors":"J. O'Connell","doi":"10.1086/bullnattax41787649","DOIUrl":null,"url":null,"abstract":"of income also decline, which tends to make the effective rate regressive. At the indicated income levels, the combined effect of these two factors results in a declining effective rate. If a larger (or smaller) exemption were granted, and a correspondingly higher (or lower) rate were applied, the general shape of the curve would be unchanged, but it would be shifted to the right (or left), and its peak would be at a higher (or lower) percentage of income. As distinct from the other","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"211 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1946-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"PROBLEMS IN FEDERAL TAXATION\",\"authors\":\"J. O'Connell\",\"doi\":\"10.1086/bullnattax41787649\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"of income also decline, which tends to make the effective rate regressive. At the indicated income levels, the combined effect of these two factors results in a declining effective rate. If a larger (or smaller) exemption were granted, and a correspondingly higher (or lower) rate were applied, the general shape of the curve would be unchanged, but it would be shifted to the right (or left), and its peak would be at a higher (or lower) percentage of income. As distinct from the other\",\"PeriodicalId\":162826,\"journal\":{\"name\":\"The Bulletin of the National Tax Association\",\"volume\":\"211 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"1946-10-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"The Bulletin of the National Tax Association\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1086/bullnattax41787649\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"The Bulletin of the National Tax Association","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1086/bullnattax41787649","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
of income also decline, which tends to make the effective rate regressive. At the indicated income levels, the combined effect of these two factors results in a declining effective rate. If a larger (or smaller) exemption were granted, and a correspondingly higher (or lower) rate were applied, the general shape of the curve would be unchanged, but it would be shifted to the right (or left), and its peak would be at a higher (or lower) percentage of income. As distinct from the other
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