IDEAS home Printed from https://ideas.repec.org/p/wil/wileco/2006-02.html
   My bibliography  Save this paper

Documentation for a Comprehensive Historical U.S. Federal and State Income Tax Calculator Program

Author

Abstract

This paper provides documentation for a tax calculator program that models federal and state personal income taxes at a high level of detail for a large number of years. The current edition of the program covers federal personal income tax law from 1913 through 2009 (with projected future law through 2015), and state income tax laws from 1900 through 2007. The documentation explains the structure of the program, provides a variable-by-variable description of the data, and supplies references to sources of information on historical tax laws.

Suggested Citation

  • Jon Bakija, 2006. "Documentation for a Comprehensive Historical U.S. Federal and State Income Tax Calculator Program," Department of Economics Working Papers 2006-02, Department of Economics, Williams College, revised Aug 2009.
  • Handle: RePEc:wil:wileco:2006-02
    as

    Download full text from publisher

    File URL: http://web.williams.edu/Economics/papers/bakijaDocumentation_IncTaxCalc.pdf
    Download Restriction: no

    References listed on IDEAS

    as
    1. Bogart, William T & Gentry, William M, 1995. "Capital Gains Taxes and Realizations: Evidence from Interstate Comparisons," The Review of Economics and Statistics, MIT Press, vol. 77(2), pages 267-282, May.
    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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Bruce D. Meyer & James X. Sullivan, 2009. "Five Decades of Consumption and Income Poverty," NBER Working Papers 14827, National Bureau of Economic Research, Inc.
    2. Heim, Bradley T., 2010. "The responsiveness of self-employment income to tax rate changes," Labour Economics, Elsevier, vol. 17(6), pages 940-950, December.
    3. Jon Bakija, 2013. "Tax Policy and Philanthropy: A Primer on the Evidence for the U.S. and its Implications," Department of Economics Working Papers 2013-01, Department of Economics, Williams College.
    4. Bakija, Jon & Heim, Bradley T., 2011. "How Does Charitable Giving Respond to Incentives and Income? New Estimates From Panel Data," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(2), pages 615-650, June.
    5. Bruce D. Meyer & James X. Sullivan, 2011. "Consumption and Income Poverty over the Business Cycle," NBER Working Papers 16751, National Bureau of Economic Research, Inc.
    6. Bradley T. Heim & Ithai Z. Lurie, 2014. "Taxes, Income, And Retirement Savings: Differences By Permanent And Transitory Income," Contemporary Economic Policy, Western Economic Association International, vol. 32(3), pages 592-617, July.
    7. Seth H. Giertz, 2008. "Taxable Income Responses to 1990s Tax Acts: Further Explorations: Working Paper 2008-08," Working Papers 20206, Congressional Budget Office.
    8. Hoynes, Hilary W. & Luttmer, Erzo F.P., 2011. "The insurance value of state tax-and-transfer programs," Journal of Public Economics, Elsevier, vol. 95(11), pages 1466-1484.
    9. Heim, Bradley T. & Lurie, Ithai Z., 2010. "The effect of self-employed health insurance subsidies on self-employment," Journal of Public Economics, Elsevier, vol. 94(11-12), pages 995-1007, December.
    10. Hoynes, Hilary W. & Luttmer, Erzo F.P., 2012. "Reprint of: The insurance value of state tax-and-transfer programs," Journal of Public Economics, Elsevier, vol. 96(11), pages 1110-1128.
    11. Heim, Bradley T. & Lurie, Ithai Z., 2012. "The Effect of Recent Tax Changes on Tax-Preferred Saving Behavior," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(2), pages 283-311, June.
    12. Conway, Karen Smith & Rork, Jonathan C., 2012. "No Country for Old Men (Or Women) — Do State Tax Policies Drive Away the Elderly?," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(2), pages 313-356, June.
    13. Seth H. Giertz, 2008. "A Sensitivity Analysis of the Elasticity of Taxable Income: Working Paper 2008-01," Working Papers 19435, Congressional Budget Office.
    14. Conway, Karen Smith & Rork, Jonathan C., 2012. "The Genesis of Senior Income Tax Breaks," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(4), pages 1043-1068, December.
    15. Heim, Bradley T. & Lurie, Ithai Z., 2009. "Do increased premium subsidies affect how much health insurance is purchased? Evidence from the self-employed," Journal of Health Economics, Elsevier, vol. 28(6), pages 1197-1210, December.
    16. Giertz, Seth, 2008. "Taxable Income Responses to 1990s Tax Acts: Further Explorations," MPRA Paper 17602, University Library of Munich, Germany.
    17. Bradley T. Heim, 2009. "The effect of recent tax changes on taxable income: Evidence from a new panel of tax returns," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 28(1), pages 147-163.
    18. Giertz, Seth H., 2007. "The Elasticity of Taxable Income Over the 1980s and 1990s," National Tax Journal, National Tax Association;National Tax Journal, vol. 60(4), pages 743-768, December.
    19. William R. Melick, 2011. "Employment Effects of Reducing Capital Gains Tax Rates in Ohio," Working Papers 1101, Kenyon College, Department of Economics.
    20. Tim Dowd & Robert McClelland & Athiphat Muthitacharoen, 2012. "New Evidence on the Tax Elasticity of Capital Gains: Working Paper 2012-09," Working Papers 43334, Congressional Budget Office.

    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:wil:wileco:2006-02. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Stephen Sheppard). General contact details of provider: http://edirc.repec.org/data/edwilus.html .

    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.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.