This paper examines how adjusting for family size in distributional analysis affects the distribution of tax burdens. We find that average tax rates for low-income families fall and average tax rates for some high-income families rise when the measured ability to pay is adjusted for family size,...

Summarizes education tax subsidies before and after the 1997 tax act. Considers interaction of these subsidies with loans and grants, their relation to tuition level, and their effect on tuition inflation and enrollment.

The purpose of this analysis is to improve the U.S. Department of the Treasury’s distributional model and methodology by defining new model parameters. We compute the percentage of capital income attributable to normal versus supernormal return, the percentage of normal return attributable to...

This paper analyzes the relationship between marriage and taxes by examining federal income tax returns filed by cohabiting couples. We use tax return data to estimate the tax consequences of marriage for cohabiting couples by comparing their tax liabilities from their separately filed returns...