The analysis is limited to the post-World War II period. Using this period provides an adequate sample for the multivariate regression analysis that is used to examine correlation. The top statutory tax rates are examined because the current Congressional debate over the fate of the 2001 and 2003 Bush-era tax cuts focuses on the statutory tax rates affecting the highest income taxpayers. For an overview of the broader issues of these relationships see CRS Report R42111, Tax Rates and Economic Growth, by Jane G. Gravelle and Donald J. Marples. .
