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Research report

Measuring Effective Tax Rates

Rachel M. Johnson, Joseph Rosenberg, Roberton C. Williams
February 8, 2012
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Abstract

Effective tax rates (ETRs) measure how much people pay in taxes as a percentage of their pretax incomes. That seems simple, but theres an important complication: there are different ways to measure how much someone pays in taxes and how much he collects in pretax income. Those choices matter a great deal. As a result, it is essential to use the same ETR measure when comparing tax burdens across individual taxpayers or groups.

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Individual Taxes Business Taxes Federal Budget and Economy
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Meet the Experts

  • Rachel M. Johnson
  • Joseph Rosenberg
    Senior Research Associate
  • Roberton C. Williams
    Urban Institute Associate
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