Income Taxation of U.S. Households: Facts and Parametric Estimates

Gustavo Ventura, Remzi Kaygusuz () and Nezih Guner

No 705, Working Papers from Barcelona School of Economics

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.

Keywords: taxation; tax progressivity; households (search for similar items in EconPapers)
JEL-codes: E62 H24 H31 (search for similar items in EconPapers)
Date: 2015-09
New Economics Papers: this item is included in nep-acc, nep-mac, nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (19)

Downloads: (external link)
https://bw.bse.eu/wp-content/uploads/2015/09/705-file.pdf (application/pdf)

Related works:
Journal Article: Income Taxation of U.S. Households: Facts and Parametric Estimates (2014)
Working Paper: Income Taxation of U.S. Households: Facts and Parametric Estimates (2012)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bge:wpaper:705

Access Statistics for this paper

More papers in Working Papers from Barcelona School of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Bruno Guallar ().