Bracket

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Bracket

The category of the percentage of Income Tax found on the tax tables set by the Internal Revenue Code, within which a taxpayer falls based upon his or her taxable income.

West's Encyclopedia of American Law, edition 2. Copyright 2008 The Gale Group, Inc. All rights reserved.
References in periodicals archive ?
TABLE 1--FDI--LOCALIZATION AND INSTITUTIONAL DETERMINANTS: FIXED EFFECTS ESTIMATOR Expected Variables Coefficient t-statistics Significance Sign LogGDP 2,77 (2,91) *** (+) LogTAXES -2,27 (-4,98) *** (-) LogINF -0,80 (-1,79) * (-) LogW -2,12 (-2,85) *** (-) LogKoF 3,64 (5,21) *** (+) LogCorruption -1,53 (-3,19) *** (-) [N.bar] 126 [R.sup.2] 0,36 T-statistics (heteroskedasticity corrected) are in round brackets. ***/*- statistically significant at the 1%, and 10% levels.
usually means the Weekly Law Reports (if it is preceded by a year in square brackets) or the Western Law Reporter (if it is preceded by a year in round brackets).
One might question the need for the round brackets used to indicate words written by the scribe over an erasure: they are frequent in this manuscript and the printed text is thus cluttered with brackets that become something of an obstacle to reading.