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

Nezih Guner, Gustavo Ventura and Remzi Kaygusuz ()

No 9078, CEPR Discussion Papers from C.E.P.R. Discussion Papers

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: Households; Tax progressivity; Taxation (search for similar items in EconPapers)
JEL-codes: E62 H24 H31 (search for similar items in EconPapers)
Date: 2012-08
New Economics Papers: this item is included in nep-acc, nep-mac, nep-pbe and nep-pub
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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 (2013)
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