@article{1a81fad6a27e4f0498ad59ad501fc2d6,
title = "Income taxation of U.S. households: Facts and parametric estimates",
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",
author = "Nezih Guner and Remzi Kaygusuz and Gustavo Ventura",
note = "Funding Information: Guner acknowledges support from European Research Council (ERC) Grant 263600 . Kaygusuz acknowledges The Scientific and Technological Research Council of Turkey (TUBITAK) Grant 112K075 . We thank the editor, Gianluca Violante, an anonymous Associate Editor and two anonymous referees who provided excellent comments. We also thank Ezgi Kaya for excellent research assistance. Earlier versions of this paper circulated under the title “Income Taxation of U.S. Households: Basic Facts”. The usual disclaimer applies. Publisher Copyright: {\textcopyright} 2014 Elsevier Inc.",
year = "2014",
month = oct,
day = "1",
doi = "10.1016/j.red.2014.01.003",
language = "English (US)",
volume = "17",
pages = "559--581",
journal = "Review of Economic Dynamics",
issn = "1094-2025",
publisher = "Academic Press Inc.",
number = "4",
}