Who Bears the Tax Burden?Statistical analysis of the effects of the tax system on income distribution in the USA - discusses the methodology of incidence analysis and estimates the relative burden of all income tax allocations by income source and level, and concludes that the USA tax system is essentially proportional for the vast majority of families and therefore has little effect on the overall distribution of income. References and statistical tables. |
Contents
Concepts and Methodology | 11 |
Incidence Assumptions | 25 |
Relation between Income and Taxes | 39 |
Copyright | |
5 other sections not shown
Other editions - View all
Common terms and phrases
1966 MERGE data 1c and 3b adjusted family income aggregate allocated basis billion capital gains Computed corporation income tax decile distribution of tax dividends effective rates effective tax rates employees estimates excise taxes family units Federal Tax gift taxes Gini coefficients imputed incidence variants included income and property income classes income distribution income from capital income income income levels income scale indirect business taxes individual income tax labor least progressive set Lorenz curve major income source MERGE data file MERGE file money income Musgrave national income accounts nonfarm business payroll tax percent property income property tax proportion regressive relative tax burdens sales and excise set of incidence sets of assumptions shelter and consumption state-local taxes stockholders tax file Tax Incidence tax is assumed tax is borne tax returns tax system taxes taxes taxes tion total taxes transfer payments U.S. Department unpublished worksheets Variant 1c Variant 2a Variant 3b wages