The Distribution of Payroll and Income Tax Burdens, 1979-99

@article{Mitrusi2000TheDO,
  title={The Distribution of Payroll and Income Tax Burdens, 1979-99},
  author={Andrew W. Mitrusi and James M. Poterba},
  journal={National Tax Journal},
  year={2000},
  volume={53},
  pages={765 - 794}
}
This paper presents new evidence on the level and distribution of income and payroll tax burdens for U.S. families over the 1979-99 period. During this period, payroll taxes have become an increasingly important component of the tax burden for many low-and middle-income families. This paper uses a new and expanded version of the National Bureau of Economic Research (NBER) TAXSIM program to analyze the impact of legislative changes in income and payroll taxes. Averaged over all families, the… 
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