This directory contains files for the average marginal income tax
rates used for the analysis of postwar episodes.


  FILES             BRIEF DESCRIPTION
  =====             =================
  barro.dat         Marginal rates in Barro and Redlick (2011)
  dtaud.dat         Marginal tax rate on dividends used in analysis
  mf_ira_type.dat   Data on IRA assets in mutual funds
  mf_npo_type.dat   Data on nonprofit assets in mutual funds
  nontaxed.dat      Output of nontaxed.m
  nontaxed.m        Computes fraction of equity in nontaxed accounts
  orddiv.dat        Ordinary and qualified dividends on IRS forms
  taxsim_fed.dat    TAXSIM rates for federal returns
  taxsim_fsl.dat    TAXSIM rates for federal plus state returns
  taxsim.m          Adjusts TAXSIM rates for nontaxed to get rates in dtaud.dat 
  timeline.txt      Policy timeline in 1970s/1980s

Ellen McGrattan
September 2011