Distributional Analysis Of Tax Policy

Author : David F. Bradford
Publisher : American Enterprise Institute
ISBN 13 : 9780844738918
Total Pages : 340 pages
Book Rating : 4.13/5 ( download)

DOWNLOAD NOW!

Download or read book Distributional Analysis of Tax Policy written by David F. Bradford and published by American Enterprise Institute. This book was released on 1995 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fifteen authors and five commentators include current and former members of the Office of Tax Analysis, the Joint Committee on Taxation, and the Congressional Budget Office, lending an authority to this discussion of tax distributional tables, their methodology, and consideration for improvement. The analysis outlines the attitudes and problems in the current distributional tax methods, innovations in the JCT distribution, the use of generational accounting, transfer systems, and lifetime taxpayer profiles. Annotation copyright by Book News, Inc., Portland, OR

Author : United States. Congress. Joint Economic Committee
Publisher :
ISBN 13 :
Total Pages : 30 pages
Book Rating : 4.00/5 ( download)

DOWNLOAD NOW!

Download or read book A Guide to Tax Policy Analysis written by United States. Congress. Joint Economic Committee and published by . This book was released on 2000 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: The analysis of tax data is a time intensive and complicated process. Much time and effort are spent collecting income and tax data, compiling data sets and running statistical analyses. However, it appears that relatively little time and effort are spent actually understanding the data and how best to present results to the public of analyses of using tax data. This is evident in the overuse of averages and the simplistic classification of taxpayers into income ranges and quintiles by tax distribution tables that are often highly publicized. This study shows that the link between income and tax liability is much more tenuous that [i.e. than] that often presumed and that a variety of other factors can greatly affect tax liability. Specifically, this report finds that, among other things: Over 22 percent of all 1995 tax returns claimed zero tax liability--for calendar year 2000 ... Over 3 million tax payers in the forth quintile pay more in federal income taxes than 4.1 million taxpayers classified in the fifth quintile.

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264013210
Total Pages : 135 pages
Book Rating : 4.16/5 ( download)

DOWNLOAD NOW!

Download or read book OECD Tax Policy Studies Taxing Working Families A Distributional Analysis written by OECD and published by OECD Publishing. This book was released on 2005-11-16 with total page 135 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxing Working Families provides insights into how income taxes and social security contributions affect the distribution of income between different types of families in OECD countries.

Author :
Publisher :
ISBN 13 :
Total Pages : 121 pages
Book Rating : 4.82/5 ( download)

DOWNLOAD NOW!

Download or read book Who Pays? written by and published by . This book was released on 2003 with total page 121 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive analysis of state and local tax burdens in all fifty states. Shows that on average, state and local tax systems require the poorest taxpayers to pay the highest effective tax rates.

Author : D. Papadimitriou
Publisher : Springer
ISBN 13 : 0230378609
Total Pages : 324 pages
Book Rating : 4.05/5 ( download)

DOWNLOAD NOW!

Download or read book The Distributional Effects of Government Spending and Taxation written by D. Papadimitriou and published by Springer. This book was released on 2006-05-26 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on the distributional consequences of the public sector and examines and documents, theoretically and empirically, the effects of government spending and taxation on personal distribution, and includes chapters investigating the relationship between the public sector and functional distribution of national income.

Author :
Publisher :
ISBN 13 :
Total Pages : 131 pages
Book Rating : 4.16/5 ( download)

DOWNLOAD NOW!

Download or read book Who Pays? written by and published by . This book was released on 2013 with total page 131 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Jane G. Gravelle
Publisher : BiblioGov
ISBN 13 : 9781293256749
Total Pages : 36 pages
Book Rating : 4.49/5 ( download)

DOWNLOAD NOW!

Download or read book Crs Report for Congress written by Jane G. Gravelle and published by BiblioGov. This book was released on 2013-11 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: Distributional issues often lie at the center of tax policy debates. Distributional analysis may address several issues: How should the tax burden be distributed or, are progressive (increasing as a share of income as income rises) taxes justified? What is the estimated distribution of the current system? How does a particular proposal change that distribution? Unlike many analyses that study optimal behavior related to allocative issues and economic efficiency, economic analysis cannot be used to answer the questions of how the tax burden should be distributed. Such an answer would depend on social preferences. Economic analysis can, however, identify trade-offs and frame the issue analytically. For example, a number of plausible answers to this question could justify progressive tax structures. Methodological issues, such as the income classifier, the unit of analysis, and assumptions regarding incidence all affect the estimates of the distribution of the current tax burden. Yet all show a similar qualitative result: the federal tax system is progressive throughout its range, although it tends to get much flatter at the top. This pattern is primarily due to the individual income tax, which is quite progressive, and actually provides subsidies at lower income levels. The other major tax is ...

Author : Jason J. Fichtner
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.86/5 ( download)

DOWNLOAD NOW!

Download or read book A Guide to Tax Policy Analysis written by Jason J. Fichtner and published by . This book was released on 2005 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The analysis of tax data is a time intensive and complicated process. Much time and effort are spent collecting income and tax data, compiling data sets and running statistical analyses. However, it appears that relatively little time and effort are spent actually understanding the data and how best to present results to the public of analyses of using tax data. This is evident in the overuse of averages and the simplistic classification of taxpayers into income ranges and quintiles by tax distribution tables that are often highly publicized. This study shows that the link between income and tax liability is much more tenuous that that often presumed and that a variety of other factors can greatly affect tax liability. Specifically, this report finds that, among other things: - Over 22 percent of all 1995 tax returns claimed zero tax liability - For calendar year 2000, the JCT estimates that 48.7 million out of 140.2 million taxpayers overall will have zero or negative federal income tax liability. - In four out of the five income groups examined, a majority of taxpayers had tax liabilities that were either 25 percent greater than the average or 25 percent less than the average tax liability for each income group. - In comparing federal income tax liabilities, distribution tables often misclassify and group millions of taxpayers into quintiles in which they have little tax liability in common. - Approximately 2.2 million taxpayers in the third quintile pay more in federal income taxes than 5.4 million taxpayers classified in the fourth quintile. - Over 3 million taxpayers in the fourth quintile pay more in federal income taxes than 4.1 million taxpayers classified in the fifth quintile.

Author :
Publisher :
ISBN 13 :
Total Pages : 152 pages
Book Rating : 4.53/5 ( download)

DOWNLOAD NOW!

Download or read book Compendium of Staff Studies on Tax Policy written by and published by . This book was released on 2001 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : United States. Department of the Treasury
Publisher :
ISBN 13 :
Total Pages : 12 pages
Book Rating : 4.40/5 ( download)

DOWNLOAD NOW!

Download or read book Estimates of Federal Tax Expenditures written by United States. Department of the Treasury and published by . This book was released on 1975 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: