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Activity Number:
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10
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Type:
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Topic Contributed
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Date/Time:
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Sunday, August 8, 2004 : 2:00 PM to 3:50 PM
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Sponsor:
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Section on Government Statistics
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| Abstract - #301569 |
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Title:
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Further Analysis of the Distribution of Income and Taxes
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Author(s):
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Michael Strudler*+ and Thomas B. Petska and Ryan Petska
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Companies:
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Internal Revenue Service and Internal Revenue Service and Ernst & Young LLP
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Address:
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PO Box 2608, Washington, DC, 20013,
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Keywords:
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income distribution ; tax burden ; administrative records
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Abstract:
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Administrative records from tax returns are a reliable source of information on the distribution of personal income and tax burdens. This paper is the sixth in a series examining trends in the distribution of individual income and taxes based on a consistent and comprehensive measure of income derived from individual income tax returns. In this analysis, we examine changes in the income distribution and tax burdens between 1979-1999 including the effects of federal income and Social Security payroll taxes on the after-tax distribution of income. In addition to analysis of the basic data, we estimate Lorenz curves and Gini coefficients to see how income inequalities have changed over time. We use a panel of returns in order to study how incomes and taxes change for individuals over time. Using these data, we look at after-tax earnings over the whole time period to get a better understanding of the nature of income inequalities. We conclude with some thoughts on the historical trends in pre- and post-tax distributions and burdens.
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