THE EFFECT OF THE AMERICAN TAX RELIEF ACT OF 2012: AN EMPIRICAL ANALYSIS
DOI:
https://doi.org/10.60154/jaepp.2014.v15n2p395Keywords:
the American Tax Relief Act of 2012, tax revenue, tax data modeling, marginal tax rate, capital gain taxAbstract
This paper examines the effect of the American Tax Relief Act of 2012 (ATRA 2012) on federal individual income tax. Based on publicly available tax return data provided by the IRS statistics, this study develops a systematic method to expand the available tax data to perform detailed analysis on tax increases due to the new tax changes.
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Published
2023-04-29
How to Cite
Ren, Y., & Xiao, D. (2023). THE EFFECT OF THE AMERICAN TAX RELIEF ACT OF 2012: AN EMPIRICAL ANALYSIS. Journal of Accounting, Ethics & Public Policy, JAEPP, 15(2), 395. https://doi.org/10.60154/jaepp.2014.v15n2p395
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