Distribution of Federal Taxes
- Working Paper
Current Work on the Distributional Analysis of Household Income Resulting From Policy Changes: Working Paper 2022-09
This paper introduces a standardized framework to analyze how policy changes alter the distribution of household income to complement CBO’s analyses of policy changes’ budgetary and economic effects.
- Working Paper
How Changes in the Distribution of Earnings Affect the Federal Deficit: Working Paper 2021-12
This paper examines how the federal budget deficit would have differed in 2018 under four scenarios that vary the distribution of labor earnings while leaving aggregate earnings unchanged.
- Working Paper
Distributional Effects of Reducing Carbon Dioxide Emissions With a Carbon Tax: Working Paper 2021-11
This paper describes CBO’s method for measuring the distributional effects of a tax on carbon emissions and the agency’s rationale for choosing that method, while also comparing it with CBO’s prior method and methods used by other researchers.
- Working Paper
Revisiting the Extent to Which Payroll Taxes Are Passed Through to Employees: Working Paper 2021-06
This working paper combines theory and existing empirical evidence to revisit the extent to which payroll taxes are passed through to employees. The estimates rely on stylized models and are complemented by a discussion of the empirical literature on payroll tax incidence.
- Working Paper
How CBO Adjusts for Survey Underreporting of Transfer Income in Its Distributional Analyses: Working Paper 2018-07
CBO’s analysis of the distribution of household income relies on data from the Census Bureau’s Current Population Survey (CPS). This paper describes how CBO adjusts for the underreporting of government transfers by CPS respondents.
- Working Paper
How Nominal Foreign Currency Depreciation Against the U.S. Dollar Affects U.S. Wealth: Working Paper 2018-05
This paper examines how a 20 percent depreciation of foreign currencies with respect to the U.S. dollar affects the wealth of U.S. residents and evaluates how that effect would be distributed across U.S. households by income group.
- Working Paper
CBO's New Framework for Analyzing the Effects of Means-Tested Transfers and Federal Taxes on the Distribution of Income: Working Paper 2017-09
CBO’s new framework will use a new measure of income—income before transfers and taxes—to rank households and calculate average means-tested transfer rates and average federal tax rates.
- Working Paper
Taxation of Owner-Occupied and Rental Housing: Working Paper 2012-14
Taxation of Owner-Occupied and Rental Housing