Marginal federal personal and corporate income tax rates in the U.S., 1909-1975

  • Seater J
  • 2


    Mendeley users who have this article in their library.
  • 24


    Citations of this article.


In this article, I first report and describe the construction of two new statistical series on the marginal Federal income tax rates for corporations and private individuals in the United States since the inception of those taxes and then analyze the behavior of these series over time. Several results on the determination of tax rates are derived; these generally are not consistent with Barro's theory of deficit finance. © 1982.

Get free article suggestions today

Mendeley saves you time finding and organizing research

Sign up here
Already have an account ?Sign in

Find this document


  • John J. Seater

Cite this document

Choose a citation style from the tabs below

Save time finding and organizing research with Mendeley

Sign up for free