engleski

Family Tax Burden in the United States

This article examines the family tax burden in the United States for 1997. Marginal and average tax rates are computed for various family structures. The effect of incremental changer in family structure on after-tax take-home pay is also computed. The analysis also consider separately the effect of certain federal tax credits, which can have a substantial effect on the family tax burden. The results show that marginal and average tax rates and take-home pay can very substantially with respect to family structure, particularly when the federal tax credits are taken into account.

United States; methodology; income tax; family allowances; transfers; family tax burden; tax rate; family structure; take-home pay; tax credit; analyse; effect

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