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Effective Tax Rates and Measures of Business Size

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  • Moore, Kevin B.

Abstract

This paper uses data from the Survey of Consumer Finances (SCF) and the NBER TAXSIM model to estimate marginal and average tax rates for households that own businesses that are pass-thru entities. We examine how marginal and average tax rates vary by the size of business using four different measures of the size: net income, gross receipts, business value, and number of employees. The analysis also uses the long-time series of SCF cross-sections to examine how tax rates for business owners have evolved over the various changes in tax policy of the last two decades.

Suggested Citation

  • Moore, Kevin B., 2012. "Effective Tax Rates and Measures of Business Size," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(4), pages 841-862, December.
    • Handle: RePEc:ntj:journl:v:65:y:2012:i:4:p:841-62
    DOI: 10.17310/ntj.2012.4.06
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    References listed on IDEAS

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    1. Arthur B. Kennickell & R. Louise Woodburn, 1999. "CONSISTENT WEIGHT DESIGN FOR THE 1989, 1992 AND 1995 SCFs, AND THE DISTRIBUTION OF WEALTH," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 45(2), pages 193-215, June.
    2. Daniel Feenberg & Elisabeth Coutts, 1993. "An introduction to the TAXSIM model," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 12(1), pages 189-194.
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