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The Lifecycle of the 47 Percent

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  • Don Fullerton
  • Nirupama L. Rao

Abstract

News that 47 percent of Americans in 2009 paid no federal income tax drew considerable attention. For a longer view of not paying tax and of receiving transfers, we use the Panel Survey of Income Dynamics. Over all individuals, we find that 68 percent owe no income tax at least one year, of which 21 percent pay the following year and 45 percent pay within five years. Also, overall, 60 percent receive transfers other than Social Security at least one year, of which nearly 47 percent stop the next year and more than 94 percent stop within10 years.

Suggested Citation

  • Don Fullerton & Nirupama L. Rao, 2019. "The Lifecycle of the 47 Percent," National Tax Journal, National Tax Association;National Tax Journal, vol. 72(2), pages 359-396, June.
    • Handle: RePEc:ntj:journl:v:72:y:2019:i:2:p:359-396
    DOI: 10.17310/ntj.2019.2.03
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    Cited by:

    1. Peter Levell & Barra Roantree & Jonathan Shaw, 2021. "Mobility and the lifetime distributional impact of tax and transfer reforms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(4), pages 751-793, August.
    2. Richard W. Johnson, 2021. "Policy Options to Reduce the Black‐White Gap in Retirement Security," Journal of Elder Policy, John Wiley & Sons, vol. 1(2), pages 83-112, March.

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