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. Review of Economic Dynamics, 17 (4). pp. 559-581. ISSN 1094-2025
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Official URL: http://dx.doi.org/10.1016/j.red.2014.01.003
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.
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