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U.S. Tax Progressivity and Redistribution

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  • David Splinter

Abstract

U.S. federal taxes have become more progressive since 1979, largely due to more generous tax credits for lower income individuals. Though top statutory rates fell substantially, this affected few taxpayers and was offset by decreased use of tax shelters, such that high-income average tax rates have been relatively stable. Redistribution, which accounts for both taxes and transfers, has also increased according to Congressional Budget Office data. Measures of progressivity and redistribution, however, capture different aspects of policy. Over the longer run, earlier decreases suggest a U-shaped tax progressivity curve since WWII, with the minimum occurring in 1986.

Suggested Citation

  • David Splinter, 2020. "U.S. Tax Progressivity and Redistribution," National Tax Journal, National Tax Association;National Tax Journal, vol. 73(4), pages 1005-1024, December.
    • Handle: RePEc:ntj:journl:v:73:y:2020:i:4:p:1005-1024
    DOI: 10.17310/ntj.2020.4.04
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    Cited by:

    1. Demetrio Guzzardi & Elisa Palagi & Andrea Roventini & Alessandro Santoro, 2022. "Reconstructing Income Inequality in Italy: New Evidence and Tax Policy Implications from Distributional National Accounts," World Inequality Lab Working Papers halshs-03693201, HAL.
    2. Ferey, Antoine & Haufler, Andreas & Perroni, Carlo, 2023. "Incentives, globalization, and redistribution," Journal of Public Economics, Elsevier, vol. 224(C).
    3. Gong, Yifan & Leung, Charles Ka Yui, 2024. "Does space matter? The case of the housing expenditure cap," Regional Science and Urban Economics, Elsevier, vol. 104(C).
    4. Matteo Dalle Luche & Demetrio Guzzardi & Elisa Palagi & Andrea Roventini & Alessandro Santoro, 2024. "Tackling the regressivity of the Italian tax system: An optimal taxation framework with heterogeneous returns to capital," LEM Papers Series 2024/26, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
    5. Hembre, Erik & Collins, J. Michael & Wylde, Samuel, 2024. "A rising tide lifts all homes? Housing consumption trends for low-income households since the 1980s," Journal of Public Economics, Elsevier, vol. 233(C).

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