DISTRIBUTION OF TAX-UNITS THAT PAY MORE IN PAYROLL TAXES THAN INDIVIDUAL INCOME TAXES

The following tables present the distribution of federal income and payroll taxes under current law for the years 2011 and 2012. They show the distribution of tax-units whose federal payroll tax liability exceeds their federal individual income tax liability and also the distribution of tax-units where the employee’s share of payroll taxes paid exceed their individual income tax payments.

Distribution of Tax-units that Pay More in Payroll Taxes than Individual Income Taxes, Current Law

                                                                        2011

                                 Cash Income Level                        Cash Income Percentile

                                                                        2012

                                 Cash Income Level                        Cash Income Percentile