Authors libby rittenberg 818
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(b) of Figure 15.8 "Tax Incidence and the Elasticity of Demand and of
Supply". Taking these adjustments into account, the CBO’s results, showing
progressivity in federal taxes, are reported inTable 15.2 "Federal Tax
Burdens in the United States".
Table 15.2 Federal Tax Burdens in the United States
Households
(number,
millions)
Average pretax
comprehensive
household income
Effective
federal tax rate,
2006 (percent)
Lowest
quintile
24.0
$18,568
5.6
Second
quintile
22.8
$42,619
12.1
Middle
quintile
23.3
$64,178
15.7
Fourth
quintile
23.2
$94,211
19.8
Highest
quintile
24.3
$227,677
26.5
All
quintiles
118.3
$89,476
21.6
Income
category
In a regressive tax system, people in the lowest quintiles face the highest
tax rates. A proportional system imposes the same rates on everyone; a
progressive system imposes higher rates on people in higher deciles. The
table gives estimates by the CBO of the burden on each quintile of federal
taxes in 2006. As you can see, the tax structure in the United States is
progressive.
Attributed to Libby Rittenberg and Timothy Tregarthen
Saylor URL: />
Saylor.org
818
