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Activity Number:
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106
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Type:
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Topic Contributed
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Date/Time:
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Monday, August 3, 2009 : 8:30 AM to 10:20 AM
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Sponsor:
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Section on Government Statistics
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| Abstract - #303856 |
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Title:
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Analysis of the Distributions of Income, Taxes, and Horizontal and Vertical Equity Using Cross-Section and Panel Data from Individual Tax Returns
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Author(s):
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Michael Strudler*+ and Thomas Petska and Ryan Petska
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Companies:
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IRS and IRS and Ernst and Young LLP
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Address:
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Statistics of Income Division, Washington, DC, 20001-1531,
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Keywords:
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income distributions ; tax burden ; administrative records ; horizontal equity ; vertical equity
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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 taxes. This paper is the ninth in a series examining trends in the distribution of individual income and taxes based on a consistent & 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 and 2007, including the effects of Federal income and Social Security payroll taxes on the after-tax distribution of income. We also examine tax rates by income levels and within income levels to determine the extent to which tax burdens vary among people. Further, we estimate Lorenz curves and Gini coefficients to see how income inequalities have changed over time, using both cross-section (1979--2007) and panel (1999--2006) data.
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