engleski

The Changing U.S. Family Income Tax Burden

The article analyses federal income taxation of families enacted in the US in 2001 (referred to hare as EGTRRA). The analysis calculated the effects of the reduction in taxes; the extend to which it occurs varies substantially across different types of families and different levels of income (marital status and number of children). The results of the analysis suggest that high-income families will save the largest amount of taxes in absolute terms, but families with moderately low (but not extremely low) incomes will save the most taxes as a percentage of income.

family income; personal income tax; types of families; tax provisions; tax reliefs

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