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

Nezih Guner; Remzi Kaygusuz; Gustavo Ventura

doi:10.1016/j.red.2014.01.003

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

Nezih Guner, Remzi Kaygusuz, Gustavo Ventura

WPC: Economics

Research output: Contribution to journal › Article

36 Scopus citations

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.

Original language	English (US)
Pages (from-to)	559-581
Number of pages	23
Journal	Review of Economic Dynamics
Volume	17
Issue number	4
DOIs	https://doi.org/10.1016/j.red.2014.01.003
State	Published - Oct 1 2014

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Keywords

Households
Tax progressivity
Taxation

ASJC Scopus subject areas

Economics and Econometrics

Cite this

Guner, N., Kaygusuz, R., & Ventura, G. (2014). Income taxation of U.S. households: Facts and parametric estimates. Review of Economic Dynamics, 17(4), 559-581. https://doi.org/10.1016/j.red.2014.01.003

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Access to Document

10.1016/j.red.2014.01.003