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

51 Pages Posted: 28 Sep 2012

See all articles by Nezih Guner

Nezih Guner

Charles III University of Madrid; Centre for Economic Policy Research (CEPR); IZA Institute of Labor Economics

Remzi Kaygusuz

Sabanci University

Gustavo Ventura

Arizona State University (ASU)

Date Written: August 2012

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.

Keywords: Households, Tax Progressivity, Taxation

JEL Classification: E62, H24, H31

Suggested Citation

Guner, Nezih and Kaygusuz, Remzi and Ventura, Gustavo, Income Taxation of U.S. Households: Facts and Parametric Estimates (August 2012). CEPR Discussion Paper No. DP9078, Available at SSRN: https://ssrn.com/abstract=2153528

Nezih Guner (Contact Author)

Charles III University of Madrid ( email )

CL. de Madrid 126
Madrid, Madrid 28903
Spain

Centre for Economic Policy Research (CEPR)

London
United Kingdom

IZA Institute of Labor Economics

P.O. Box 7240
Bonn, D-53072
Germany

Remzi Kaygusuz

Sabanci University ( email )

Gustavo Ventura

Arizona State University (ASU) ( email )

Farmer Building 440G PO Box 872011
Tempe, AZ 85287
United States

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