IDEAS home Printed from https://ideas.repec.org/a/bla/revinw/v21y1975i3p279-299.html
   My bibliography  Save this article

Taxes And Income: A Microunit Analysis

Author

Listed:
  • Benjamin A. Okner

Abstract

The paper details the methodology used and the results obtained in a recently completed study of the total U.S. tax burden based on microdata survey files. The method of constructing the data base—the 1966 MERGE file—is discussed, and the needed imputations and adjustments to income and taxes to bring the file totals up to national income aggregates are described. An explanation is included of adjusted family income, a unique income concept used in the study to measure and compare tax burdens. The study involved the evaluation of errective tax burdens under eight different assumptions regarding the incidence of the various major taxes. Those assumptions are detailed and the results of the study are presented. The essential conclusion of the study is that the overall impact of the tax system is virtually proportional for 90 percent of the families in the United States regardless of the incidence assumptions used. However, substantial differences in tax burdens were found among various subgroups of the population.

Suggested Citation

  • Benjamin A. Okner, 1975. "Taxes And Income: A Microunit Analysis," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 21(3), pages 279-299, September.
    • Handle: RePEc:bla:revinw:v:21:y:1975:i:3:p:279-299
    DOI: 10.1111/j.1475-4991.1975.tb00820.x
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/j.1475-4991.1975.tb00820.x
    Download Restriction: no
    File URL: https://libkey.io/10.1111/j.1475-4991.1975.tb00820.x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:revinw:v:21:y:1975:i:3:p:279-299. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://edirc.repec.org/data/iariwea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.