David Rapson's Publications
"Comparing Average and Marginal Tax Rates under the FairTax and the Current System of Federal Taxation," (with Laurence Kotlikoff) in John Diamond and George Zodrow, eds., Fundamental Tax Reform: Issues, Choices, and Implications, MIT Press 2008.
"Does It Pay, at the Margin, to Work and Save? Measuring Effective MarginalTaxes on Americans' Labor Supply and Savings," Tax Policy and the Economy, NBER Volume, MIT Press, Volume 21, 2007 |