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
This is the latest version of this item.
Official URL: http://dx.doi.org/10.1016/j.red.2014.01.003
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 |
| Divisions: | Faculty of Arts and Social Sciences > Academic programs > Economics Faculty of Arts and Social Sciences |
| Depositing User: | Remzi Kaygusuz |
| Date Deposited: | 18 Dec 2014 11:16 |
| Last Modified: | 02 Aug 2019 12:18 |
| URI: | https://research.sabanciuniv.edu/id/eprint/25262 |
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Income taxation of U.S. households: facts and parametric estimates. (deposited 06 May 2014 12:25)
- Income taxation of U.S. households: facts and parametric estimates. (deposited 18 Dec 2014 11:16) [Currently Displayed]
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