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,...

The value of federal income tax deductions, such as the home mortgage interest deduction (MID), varies across geographic regions. This study uses 1995 tax data to investigate the extent to which the current mortgage deduction is used and how the utilization differs across regions. The authors...

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.

This article investigates the relationship between health insurance coverage and employment behavior among older workers with an involuntary job loss. It finds that various sources of health insurance are available to mitigate the circumstances where employer-sponsored health insurance is...

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...