CBO report new study positive implicit marginal tax rates people just above and below the poverty line estimates new study most recent discussion people just above and below the poverty line a similar CBO analysis from 2012 new study report: new study report: CBO report most recent discussion report: people just above and below the poverty line new study of effective federal marginal tax rates new study new study new study new study positive implicit marginal tax rates new study of effective federal marginal tax rates CBO report new study report: new study estimates http://www.cbo.gov/publication/43709 very small percentage of low income households new report people just above and below the poverty line new study new study new study