Estimates of Federal Tax Liabilities for Individuals and Families by Income Category and Family Type for 1995 and 1999
CONGRESSIONAL BUDGET OFFICE (U S CONGRESS) WASHINGTON DC
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For several years, the Congressional Budget Office CBO has produced estimates of average pretax incomes, effective tax rates, and shares of taxes paid by income-related population groups at different income levels. Those estimates convey information about the current tax system and allow comparisons with tax laws in place in earlier years. Measuring the relationship between income and taxes is complex and can be controversial. The analysis of that relationship depends on conceptual issues such as the measurement of income and taxes and the definition of the taxpaying unit. The availability of data also can have a significant effect on the practical implementation of those concepts.
- Government and Political Science