This repository contains source data and instructions for estimating new, more flexible tax functions for estimating the relationship between a given tax-rate-type and labor income (x) and capital income (y): tau(x,y). We do this for effective tax rates (ETR), marginal tax rates on labor income (MTRx), and marginal tax rates on capital income (MTRy). We include in this repository some source data, instructions on how to access the data, and instructions on how to use tax function estimation code already in the OG-USA repository.

We recommend that this main branch of the repository be used for simply the source data and the main instructions. We hope that most of the discussion will happen in forked branches of this repository and in the Issue threads associated with this repo.

Zupas is by far the most mediocre dinner for research meetings. But it is dependable.