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

Nezih Guner, Remzi Kaygusuz () and Gustavo Ventura

Review of Economic Dynamics, 2014, vol. 17, issue 4, 559-581

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. (Copyright: Elsevier)

Keywords: Taxation; Tax progressivity; Households (search for similar items in EconPapers)
JEL-codes: E62 H24 H31 (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (108)

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Related works:
Working Paper: Income Taxation of U.S. Households: Facts and Parametric Estimates (2015)
Software Item: Code files for "Income Taxation of U.S. Households: Facts and Parametric Estimates" (2014)
Working Paper: Online appendix to "Income Taxation of U.S. Households: Facts and Parametric Estimates" (2014)
Working Paper: Income Taxation of U.S. Households: Facts and Parametric Estimates (2012)
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DOI: 10.1016/j.red.2014.01.003

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