Discussion Paper Details

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

Author(s): Nezih Guner, Remzi Kaygusuz and Gustavo Ventura

Publication Date: August 2012

Keyword(s): Households, Tax Progressivity and Taxation

Programme Area(s): International Macroeconomics and Public Economics

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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Bibliographic Reference

Guner, N, Kaygusuz, R and Ventura, G. 2012. 'Income Taxation of U.S. Households: Facts and Parametric Estimates'. London, Centre for Economic Policy Research.