Effects of Adjusting Distribution Tables for Family Size

Julie-Anne Cronin, Portia DeFilippes and Emily Y. Lin

National Tax Journal, 2012, vol. 65, issue 4, 739-58

Abstract: This paper examines how adjusting for family size in distributional analysis affects the distribution of tax burdens. We find that average tax rates for low-income families fall and average tax rates for some high-income families rise when the measured ability to pay is adjusted for family size, and that there is less variation in average rates for middle-income families. We also find that the family size adjustment affects the distribution of certain tax expenditures. In a separate analysis, we measure the equivalence scale for families of four relative to single taxpayers implied by the individual tax code.

Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:65:y:2012:i:4:p:739-58

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