{"id":"https://openalex.org/W3701110","doi":"https://doi.org/10.1086/ntj41789350","title":"EFFECTIVE MARGINAL TAX RATES UNDER THE FEDERAL INDIVIDUAL INCOME TAX: DEATH BY ONE THOUSAND PIN PRICKS?","display_name":"EFFECTIVE MARGINAL TAX RATES UNDER THE FEDERAL INDIVIDUAL INCOME TAX: DEATH BY ONE THOUSAND PIN PRICKS?","publication_year":1998,"publication_date":"1998-09-01","ids":{"openalex":"https://openalex.org/W3701110","doi":"https://doi.org/10.1086/ntj41789350","mag":"3701110"},"language":"en","primary_location":{"id":"doi:10.1086/ntj41789350","doi":"https://doi.org/10.1086/ntj41789350","is_oa":false,"landing_page_url":"https://doi.org/10.1086/ntj41789350","pdf_url":null,"source":{"id":"https://openalex.org/S116184629","display_name":"National Tax Journal","issn_l":"0028-0283","issn":["0028-0283","1944-7477"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310315672","host_organization_name":"University of Chicago Press","host_organization_lineage":["https://openalex.org/P4310315672","https://openalex.org/P4310315690"],"host_organization_lineage_names":["University of Chicago Press","University of Chicago"],"type":"journal"},"license":"public-domain","license_id":"https://openalex.org/licenses/public-domain","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"National Tax Journal","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5049664472","display_name":"Thomas A. Barthold","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"THOMAS A. BARTHOLD","raw_affiliation_strings":[""],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"","institution_ids":[]}]},{"author_position":"middle","author":{"id":null,"display_name":"THOMAS KOERNER","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"THOMAS KOERNER","raw_affiliation_strings":[""],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5012891020","display_name":"JOHN F. NAVRATIL","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"JOHN F. NAVRATIL","raw_affiliation_strings":[""],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.8969,"has_fulltext":false,"cited_by_count":8,"citation_normalized_percentile":{"value":0.87581943,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"51","issue":"3","first_page":"553","last_page":"564"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.989300012588501,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.989300012588501,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.004399999976158142,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.002199999988079071,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/effective-marginal-tax-rates","display_name":"effective marginal tax rates","score":0.9229999780654907},{"id":"https://openalex.org/keywords/tax-efficiency","display_name":"tax efficiency","score":0.4320000112056732},{"id":"https://openalex.org/keywords/tax-equity","display_name":"tax equity","score":0.9829999804496765},{"id":"https://openalex.org/keywords/tax-complexity","display_name":"tax complexity","score":0.9760000109672546},{"id":"https://openalex.org/keywords/joint-committee-on-taxation","display_name":"Joint Committee on Taxation","score":0.9649999737739563}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.6895898580551147},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.6536718010902405},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.5981661677360535},{"id":"https://openalex.org/C55214782","wikidata":"https://www.wikidata.org/wiki/Q46257","display_name":"Ad valorem tax","level":3,"score":0.596842348575592},{"id":"https://openalex.org/C193681711","wikidata":"https://www.wikidata.org/wiki/Q926871","display_name":"Direct tax","level":3,"score":0.5861421227455139},{"id":"https://openalex.org/C2779755355","wikidata":"https://www.wikidata.org/wiki/Q1128317","display_name":"Tax rate","level":2,"score":0.5760778784751892},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.571699321269989},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.5543271899223328},{"id":"https://openalex.org/C158129432","wikidata":"https://www.wikidata.org/wiki/Q7766927","display_name":"Statutory law","level":2,"score":0.5502592921257019},{"id":"https://openalex.org/C2776360696","wikidata":"https://www.wikidata.org/wiki/Q1938414","display_name":"Taxpayer","level":2,"score":0.499514102935791},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.43330246210098267},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.430317759513855},{"id":"https://openalex.org/C172008318","wikidata":"https://www.wikidata.org/wiki/Q3683077","display_name":"Gross income","level":4,"score":0.4135558009147644},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.2729896903038025},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.13132980465888977},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.1281522810459137},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.05890348553657532}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1086/ntj41789350","doi":"https://doi.org/10.1086/ntj41789350","is_oa":false,"landing_page_url":"https://doi.org/10.1086/ntj41789350","pdf_url":null,"source":{"id":"https://openalex.org/S116184629","display_name":"National Tax Journal","issn_l":"0028-0283","issn":["0028-0283","1944-7477"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310315672","host_organization_name":"University of Chicago Press","host_organization_lineage":["https://openalex.org/P4310315672","https://openalex.org/P4310315690"],"host_organization_lineage_names":["University of Chicago Press","University of Chicago"],"type":"journal"},"license":"public-domain","license_id":"https://openalex.org/licenses/public-domain","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"National Tax Journal","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:ntj:journl:v:51:y:1998:i:3:p:553-64","doi":null,"is_oa":false,"landing_page_url":"https://www.ntanet.org/NTJ/51/3/ntj-v51n03p553-64-effective-marginal-tax-rates.html","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"article"},{"id":"pmh:oai:RePEc:ntj:journl:v:51:y:1998:i:n._3:p:553-64","doi":null,"is_oa":false,"landing_page_url":"http://www.ntanet.org/NTJ/51/3/ntj-v51n03p553-64-effective-marginal-tax-rates.html","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.5473999977111816,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":2,"referenced_works":["https://openalex.org/W103791664","https://openalex.org/W2151922278"],"related_works":["https://openalex.org/W2272676035","https://openalex.org/W2174568526","https://openalex.org/W2261194848","https://openalex.org/W2210161481","https://openalex.org/W1825901298","https://openalex.org/W1978873532","https://openalex.org/W2316016297","https://openalex.org/W7201907878","https://openalex.org/W2106942713","https://openalex.org/W381079685"],"abstract_inverted_index":{"The":[0],"federal":[1,101],"personal":[2],"income":[3,103],"tax":[4,9,38,48,71,79],"has":[5],"six":[6],"statutory":[7,46,77],"marginal":[8,37,47,70,78],"rates:":[10],"zero,":[11],"15":[12],"percent,":[13,15,17,19],"28":[14],"31":[16],"36":[18],"and":[20,86,97],"39.6":[21],"percent":[22],"Because":[23],"of":[24,27,30,53,90,99],"the":[25,31,45,51,54,88,94,100],"design":[26],"certain":[28],"provisions":[29,64,92],"Internal":[32],"Revenue":[33],"Code,":[34],"an":[35],"effective":[36,69],"rate":[39,72],"may":[40],"not":[41],"always":[42],"correspond":[43],"to":[44,73],"rate.":[49,80],"Recently,":[50],"staff":[52],"Joint":[55],"Committee":[56],"on":[57,93],"Taxation":[58],"prepared":[59],"a":[60,67],"report":[61],"identifying":[62],"those":[63],"that":[65,84],"cause":[66],"taxpayer's":[68],"differ":[74],"from":[75],"his":[76],"This":[81],"paper":[82],"summarizes":[83],"study":[85],"discusses":[87],"consequences":[89],"these":[91],"efficiency,":[95],"equity":[96],"complexity":[98],"individual":[102],"tax.":[104]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}