Effective Federal Tax Rates (1979-1997)

by Crippen, Dan L.

• ISBN13: 9780756719258
• ISBN10: 0756719259
• Format: Paperback
• Copyright: 2004-12-01
• Publisher: Diane Pub Co

Table of Contents

Summary and Introduction	xv
The Distribution of Effective Tax Rates and Income	1	(18)
Factors Contributing to Changes in Effective Tax Rates	2	(7)
Changing Sources of Federal Revenues	9	(1)
Effective Tax Rates	10	(3)
The Distribution of After-Tax Income	13	(2)
Effective Federal Tax Rates for Different Types of Households	15	(2)
Effective Federal Tax Rates by Cash Income Category	17	(2)
Methodological Issues	19	(8)
The Unit of Analysis	19	(1)
The Definition of Income	20	(4)
Adjusting Income for Differences Among Households	24	(1)
Assumptions About the Incidence of Federal Taxes	25	(1)
The Time Period	25	(2)
The Effects of Applying Alternative Distributional Methods	27	(146)
Alternative Income Rankings	27	(3)
The Effects of Using Different Income Measures	30	(6)
Effective Tax Rates and Income Under Alternative Income Measures	36	(13)
APPENDIXES
A A Chronology of CBO's Work on the Distribution of Federal Taxes	49	(2)
B CBO's Conference on Distributional Measurement	51	(4)
C Comparing the Distributional Methodologies of CBO, the Treasury Department, and the Joint Committee on Taxation	55	(4)
D CBO's Distributional Methodology	59	(4)
E Comparing Measures of Personal Income: CBO and the Bureau of Economic Analysis	63	(4)
F Comparing Income Statistics from CBO and the Bureau of the Census	67	(4)
G Distributional Estimates Using Adjusted Comprehensive Household Income, by Quintile, 1979-1997	71	(26)
H Distributional Estimates Using Household Cash Income, by Dollar Income Category, 1979-1997	97	(26)
I Distributional Estimates Using Alternative Measures of Income, 1979-1997	123	(46)
J Tax Liabilities and Income Based on Tax-Return Data, by Category of Adjusted Gross Income, 1995-1999	169	(4)
K Estimates of Total Effective Tax Rates Using Alternative Measures of Income	173