Quantitative Aspects of the Role of the Exemptions and Associated Factors in Expanding the Coverage and Yield of the Income Tax

Lawrence Howard Seltzer, The Personal Exemptions in the Income Tax (NBER, 1968), chap. 4, https://www.nber.org/books-and-chapters/personal-exemptions-income-tax/quantitative-aspects-role-exemptions-and-associated-factors-expanding-coverage-and-yield-income-tax.