Income taxation of U.S. households: Facts and parametric estimates |
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| Affiliation: | 1. ICREA-MOVE, Universitat Autonoma de Barcelona and Barcelona GSE, Spain;2. Faculty of Arts and Social Sciences, Sabanci University, Turkey;3. Department of Economics, Arizona State University, USA;1. Federal Reserve Bank of St. Louis, United States;2. Georgetown University, United States;1. University College London and Institute for Fiscal Studies, United Kingdom;2. Bank of Japan, Japan;3. University of Tokyo, Japan;4. Singapore Management University, Singapore;5. Meiji University, Japan;1. Department of Economics, University of Würzburg, Sanderring 2, D-97070 Würzburg, Germany;2. CESifo, Germany;3. Netspar, The Netherlands;4. University of Bonn, Germany |
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| Abstract: | 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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| Keywords: | Taxation Tax progressivity Households |
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