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Effects of Adjusting Distribution Tables for Family Size

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  • Cronin, Julie-Anne
  • DeFilippes, Portia
  • Lin, Emily Y.

Abstract

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, and that there is less variation in average rates for middle-income families. We also find that the family size adjustment affects the distribution of certain tax expenditures. In a separate analysis, we measure the equivalence scale for families of four relative to single taxpayers implied by the individual tax code.

Suggested Citation

  • Cronin, Julie-Anne & DeFilippes, Portia & Lin, Emily Y., 2012. "Effects of Adjusting Distribution Tables for Family Size," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(4), pages 739-758, December.
    • Handle: RePEc:ntj:journl:v:65:y:2012:i:4:p:739-58
    DOI: 10.17310/ntj.2012.4.01
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    References listed on IDEAS

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    1. Timothy Smeeding & Gunther Schmaus & Brigitte Buhmann & Lee Rainwater, 1988. "Equivalence Scales, Well-Being, Inequality and Poverty: Sensitivity Estimates Across Ten Countries Using the LIS Database," LIS Working papers 17, LIS Cross-National Data Center in Luxembourg.
    2. Mitchell, Olivia S., 2008. "Pensions at a Glance: Public Policies across OECD Countries. Organisation for Economic Co-operation and Development. OECD Publishing, 2007, ISBN 978-92-64-03214-9, 220 pages. - Pensions Panorama: Reti," Journal of Pension Economics and Finance, Cambridge University Press, vol. 7(3), pages 375-377, November.
    3. Brigitte Buhmann & Lee Rainwater & Guenther Schmaus & Timothy M. Smeeding, 1988. "Equivalence Scales, Well‐Being, Inequality, And Poverty: Sensitivity Estimates Across Ten Countries Using The Luxembourg Income Study (Lis) Database," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 34(2), pages 115-142, June.
    4. repec:bla:revinw:v:34:y:1988:i:2:p:115-42 is not listed on IDEAS
    5. John Muellbauer & Justin van de Ven, 2004. "Estimating Equivalence Scales for Tax and Benefits Systems," Economics Papers 2004-W06, Economics Group, Nuffield College, University of Oxford.
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    Cited by:

    1. Julie Anne Cronin & Don Fullerton & Steven Sexton, 2019. "Vertical and Horizontal Redistributions from a Carbon Tax and Rebate," Journal of the Association of Environmental and Resource Economists, University of Chicago Press, vol. 6(S1), pages 169-208.
    2. Emily Y. Lin & Joel Slemrod, 2024. "Gender tax difference in the U.S. income tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 808-840, June.

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