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Diane Publishing Books
Effective Federal Tax Rates (1979-1997)
Ed Harris (a.); Dan L. Crippen (preface). Examines effective federal tax rates -- tax liabilities measured as a percentage of income -- over the 1979-1997 period for all households & for quintiles, or fifths, of the income distribution. The analysis uses a comprehensive measure of household income that encompasses not only cash income but also the value of benefits received in kind, such as health care & food stamps. The study provides information on the four major federal taxes: individual & corporate income taxes; social insurance, or payroll, taxes; & excise taxes. It also considers the combination of the four. Illustrated with graphs & tables.
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