Income taxation of U.S. households: Facts and parametric estimates

Nezih Guner, Remzi Kaygusuz, Gustavo Ventura

Research output: Contribution to journalArticle

36 Scopus citations


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.

Original languageEnglish (US)
Pages (from-to)559-581
Number of pages23
JournalReview of Economic Dynamics
Issue number4
StatePublished - Oct 1 2014



  • Households
  • Tax progressivity
  • Taxation

ASJC Scopus subject areas

  • Economics and Econometrics

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