Income tax systems in some countries follow primarily schedular models that classify income by type, match it with deductions from the same class, and compute a separate tax on each class. The United States income tax uses a global tax model under which it taxes citizens and permanent residents...

This chapter in this book addressing inequality identifies elements of the U.S. income tax laws that contribute to that inequality. While the language of the tax laws is neutral and applies identical rules to all, the distribution of tax burdens among the members of the U.S. populace may not...