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Income taxation of U.S. households: facts and parametric estimates

Güner, Nezih and Kaygusuz, Remzi and Ventura, Gustavo (2014) Income taxation of U.S. households: facts and parametric estimates. (Accepted/In Press)

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Abstract

We use micro data from the U.S. Internal Revenue Service to document how Federal Income tax liabilities vary with income, marital status and the number of dependents. We report facts on the distributions of average taxes, properties of the joint distributions of taxes paid and income, and discuss how taxes are affected by marital status and the number of children. We also provide multiple parametric estimates of tax functions for use in applied work in macroeconomics and public finance.

Item Type:Article
Uncontrolled Keywords:Taxation, Tax Progressivity, Households
Subjects:H Social Sciences > HJ Public Finance > HJ2240-5958.2 Revenue. Taxation. Internal revenue
ID Code:24028
Deposited By:Remzi Kaygusuz
Deposited On:06 May 2014 12:25
Last Modified:18 Dec 2014 11:16

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