publication . Article . 2000

The Distribution of Payroll and Income Tax Burdens, 1979-99

Andrew Mitrusi; James Poterba;
Open Access
  • Published: 01 Jan 2000 Journal: National Tax Journal, volume 53, issue n. 3 September, pages 765-94
Abstract
This paper presents new evidence on the level and distribution of income and payroll tax burdens for U.S. families over the 1979-99 period. During this period, payroll taxes have become an increasingly important component of the tax burden for many low- and middle-income families. This paper uses a new and expanded version of the National Bureau of Economic Research (NBER) TAXSIM program to analyze the impact of legislative changes in income and payroll taxes. Averaged over all families, the combined 1999 payroll and income tax burden was quite similar to what it would have been if the 1979 income and payroll tax laws had remained in force for the last two decad...
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