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Income Taxation of U.S. Households: Facts and Parametric Estimates

Listed author(s):
  • Guner, Nezih
  • Kaygusuz, Remzi
  • Ventura, Gustavo

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.

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Paper provided by C.E.P.R. Discussion Papers in its series CEPR Discussion Papers with number 9078.

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Date of creation: Aug 2012
Handle: RePEc:cpr:ceprdp:9078
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  28. Robert J. Barro & Chaipat Sahasakul, 1983. "Measuring the Average Marginal Tax Rates from Social Security and the Individual Income Tax," University of Chicago - George G. Stigler Center for Study of Economy and State 29, Chicago - Center for Study of Economy and State.
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