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U.S. TAX PROGRESSIVITY AND REDISTRIBUTION

National tax journal, 2020-12, Vol.73 (4), p.1005-1024 [Peer Reviewed Journal]

2020 National Tax Association. All rights reserved. ;Copyright National Tax Association Dec 2020 ;ISSN: 0028-0283 ;EISSN: 1944-7477 ;DOI: 10.17310/ntj.2020.4.04

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  • Title:
    U.S. TAX PROGRESSIVITY AND REDISTRIBUTION
  • Author: Splinter, David
  • Subjects: Income taxes ; Low income groups ; Progressive taxes ; Redistribution ; Tax credits ; Tax rates ; Tax shelters ; Taxation ; Taxes
  • Is Part Of: National tax journal, 2020-12, Vol.73 (4), p.1005-1024
  • Description: U.S. federal taxes have become more progressive since 1979, largely due to more generous tax credits for lower income individuals. Though top statutory rates fell substantially, this affected few taxpayers and was offset by decreased use of tax shelters, such that high-income average tax rates have been relatively stable. Redistribution, which accounts for both taxes and transfers, has also increased according to Congressional Budget Office data. Measures of progressivity and redistribution, however, capture different aspects of policy. Over the longer run, earlier decreases suggest a U-shaped tax progressivity curve since WWII, with the minimum occurring in 1986.
  • Publisher: Chicago: The University of Chicago Press
  • Language: English
  • Identifier: ISSN: 0028-0283
    EISSN: 1944-7477
    DOI: 10.17310/ntj.2020.4.04
  • Source: Alma/SFX Local Collection
    ProQuest Central
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