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Historical Average Federal Tax Rates for All Households

average federal tax rates for all households, by comprehensive household income quintile, 1979 to 2015.

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shares of federal tax liabilities for elderly childless households, by comprehensive household income quintile.

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average federal tax rates for households with children, by comprehensive household income quintile, 1979 to 2015.

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From The Briefing Book

From the Briefing Book

What is the difference between zero rating and exempting a good in the VAT?

December 23, 2015 by kdavis@urban.org

What is the difference between zero rating and exempting a good in the VAT?

For a “zero-rated good,” the government doesn’t tax its sale but allows credits for the value-added tax paid on inputs. If a good or business is “exempt,” the government doesn’t tax the sale of the good, but producers cannot claim a credit for the VAT they pay on inputs to produce it.

Read more about What is the difference between zero rating and exempting a good in the VAT?

Why is the VAT administratively superior to a retail sales tax?

December 23, 2015 by kdavis@urban.org

Why is the VAT administratively superior to a retail sales tax?

Retail sales taxes suffer from several enforcement problems. Most notably, the government has no record of transactions with which to verify retailers’ tax payments. In a value-added tax, the chain of crediting creates a natural audit trail, and the seller has more incentive to report the transaction and pay tax.

Read more about Why is the VAT administratively superior to a retail sales tax?

Who bears the burden of a national retail sales tax?

January 29, 2016 by kdavis@urban.org

Who bears the burden of a national retail sales tax?

A revenue-neutral national retail sales tax would be more regressive than the income tax it replaces.

Read more about Who bears the burden of a national retail sales tax?

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