Working Paper: CEPR ID: DP9078
Authors: Nezih Guner; Remzi Kaygusuz; Gustavo Ventura
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 Codes: E62; H24; H31
Edges that are evidenced by causal inference methods are in orange, and the rest are in light blue.
| Cause | Effect |
|---|---|
| Income (D31) | Tax liabilities (H26) |
| Marital status (J12) | Tax liabilities (H26) |
| Presence of children (J13) | Tax liabilities (H26) |