25 Pages Posted: 4 Apr 2014 Last revised: 13 Apr 2015
Date Written: April 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.
Keywords: the American Tax Relief Act of 2012, tax revenue, tax data modeling, marginal tax rate, capital gain tax
JEL Classification: H24, K34, P16
Suggested Citation: Suggested Citation
Ren, Yi and Xiao, Dong, The Effect of the American Taxpayer Relief Act of 2012: An Empirical Analysis (April 2, 2014). Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 2, 2014. Available at SSRN: https://ssrn.com/abstract=2419487