The Distribution of the Tax BurdenMonograph on taxation in the USA - seeks tax reform in the national level tax system which is highly progressive to make tax collection equally distributed, makes use of economic theory on taxes and explains data sources, research methodology, data analysis and statistical computing, and covers federal, state and local tax burdens, fiscal policy, income distribution, income tax, consumption tax and corporation tax. Graphs, references and statistical tables. |
Contents
INTRODUCTION AND SUMMARY | 1 |
TAX INCIDENCE THEORY | 12 |
DATA SOURCES AND METHODOLOGY | 40 |
Copyright | |
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Common terms and phrases
absolute price level allocated in proportion American Enterprise Institute assumed average tax rate before-tax income BTAT BTBT income capital income column competitive assumptions competitive incidence assumptions consume corporate and property corporation income tax disposable income distribution of tax Economic estimated tax rates excise taxes factor earnings factor income factors of production government transfers highest decile household income income class Income Decile income distribution increase labor and capital labor income lowest decile marginal tax rates national average noncompetitive assumptions payments payroll taxes pension percentage personal income taxes Policy product prices progressive property taxes proportion to consumption proportion to factor rate on labor real transfers reduce regressive relative prices sales and excise sales tax saving rates social security social security tax sources of income sources side Table tax incidence studies tax revenue taxes in proportion taxes paid tion top decile total income total tax transfer income uses-side adjustments uses-side effects value of transfers