The Effect of the American Taxpayer Relief Act of 2012: An Empirical Analysis
Illinois State University
University of Illinois at Urbana-Champaign
April 2, 2014
Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 2, 2014
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.
Number of Pages in PDF File: 25
Keywords: the American Tax Relief Act of 2012, tax revenue, tax data modeling, marginal tax rate, capital gain tax
JEL Classification: H24, K34, P16
Date posted: April 4, 2014 ; Last revised: April 13, 2015
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