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The Taxation of the Poor

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  • Howard Chernick
  • Andrew Reschovsky

Abstract

This paper uses microsimulation modeling to estimate the annual burden of federal, state, and local taxes on the poor in two states. We find that in 1988 the average burden of taxation on poor families and individuals was 15.3 percent in Massachusetts and 18 percent in New York. As most of the burden is due to state and local taxes, federal tax reform had only a minor impact on the overall tax burdens faced by the poor. Though the analysis is for two state, we argue that the basic results are applicable for most other states. Given the high incidence of persistent poverty among those who are poor in any given year, we argue that annual burdens provide a good indication of long-run burden for a significant proportion of the poor.

Suggested Citation

  • Howard Chernick & Andrew Reschovsky, 1990. "The Taxation of the Poor," Journal of Human Resources, University of Wisconsin Press, vol. 25(4), pages 712-735.
    • Handle: RePEc:uwp:jhriss:v:25:y:1990:i:4:p:712-735
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    Cited by:

    1. AKA, Bedia François, 2016. "Quantitative Impacts Of Basic Income Grant On Income Distribution In Cote D’Ivoire: Time To Change Our Societies," Revista Galega de Economía, University of Santiago de Compostela. Faculty of Economics and Business., vol. 25(1), pages 159-170.
    2. J. K. Scholz, "undated". "The earned income tax credit: Participation, compliance, and antipoverty effectiveness," Institute for Research on Poverty Discussion Papers 1020-93, University of Wisconsin Institute for Research on Poverty.
    3. Dickert, Stacy & Houser, Scott & Scholz, John Karl, 1994. "Taxes and the Poor: A Microsimulation Study of Implicit and Explicit Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(3), pages 621-638, September.
    4. Gary C. Cornia & Barrett A. Slade, 2005. "Property Taxation of Multifamily Housing: An Empirical Analysis of Vertical and Horizontal Equity and Assessment Methods," Journal of Real Estate Research, American Real Estate Society, vol. 27(1), pages 17-46.

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