Distribution of the Tax Burden Across Individuals: An Overview Metadata

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Title

  • Main Title Distribution of the Tax Burden Across Individuals: An Overview

Creator

  • Author: Gravelle, Jane G.
    Creator Type: Personal
    Creator Info: Senior Specialist in Economic Policy, Government and Finance Division
  • Author: Shvedov, Maxim
    Creator Type: Personal
    Creator Info: Analyst in Public Sector Economics, Government and Finance Division

Publisher

  • Name: Library of Congress. Congressional Research Service.
    Place of Publication: Washington D.C.

Date

  • Creation: 2004-12-13

Language

  • English

Description

  • Content Description: This report discusses in the first section different philosophies about how the tax burden should be distributed, and what those philosophies imply for the shape of the tax system. In particular, it addresses the question of the justifications for a progressive tax system (one where the share of income collected as a tax rises as income rises). This section is presented for the interested reader, but is not a necessary preliminary to examining the analysis in the second section, which presents estimates of the distribution of the federal and total U.S. tax burden. The third section of the report discusses the measures that can be used to characterize the distributional effects of tax changes.
  • Physical Description: 33 p.

Subject

  • Legislative Indexing Vocabulary: Tax incidence
  • Legislative Indexing Vocabulary: Income tax
  • Legislative Indexing Vocabulary: Tax policy
  • Legislative Indexing Vocabulary: Taxation
  • Legislative Indexing Vocabulary: Tax administration

Primary Source

  • Item is not a Primary Source

Coverage

  • Place Name: United States

Collection

  • Name: Congressional Research Service Reports
    Code: CRSR

Institution

  • Name: UNT Libraries Government Documents Department
    Code: UNTGD

Resource Type

  • Report

Format

  • Text

Identifier

  • CRS Report Number: RL32693
  • Accession or Local Control No: RL32693_2004Dec13
  • Archival Resource Key: ark:/67531/metadc462383
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