Income Taxation of U.S. Households: Facts and Parametric Estimates
Nezih Guner (),
Remzi Kaygusuz () and
No 9078, CEPR Discussion Papers from C.E.P.R. Discussion Papers
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)
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 (6) Track citations by RSS feed
Downloads: (external link)
CEPR Discussion Papers are free to download for our researchers, subscribers and members. If you fall into one of these categories but have trouble downloading our papers, please contact us at email@example.com
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)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:cpr:ceprdp:9078
Ordering information: This working paper can be ordered from
http://www.cepr.org/ ... ers/dp.php?dpno=9078
Access Statistics for this paper
More papers in CEPR Discussion Papers from C.E.P.R. Discussion Papers Centre for Economic Policy Research, 33 Great Sutton Street, London EC1V 0DX.
Bibliographic data for series maintained by ().