How Progressive is the U.S. Federal Tax System? A Historical and International Perspective

@article{Piketty2006HowPI,
  title={How Progressive is the U.S. Federal Tax System? A Historical and International Perspective},
  author={Thomas Piketty and Emmanuel Saez},
  journal={Economic History},
  year={2006}
}
This paper provides estimates of federal tax rates by income groups in the United States since 1960, with special emphasis on very top income groups. We include individual and corporate income taxes, payroll taxes, and estate and gift taxes. The progressivity of the U.S. federal tax system at the top of the income distribution has declined dramatically since the 1960s. This dramatic drop in progressivity is due primarily to a drop in corporate taxes and in estate and gift taxes combined with a… Expand
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