Working paper on modeling federal tax burdens by narrow geographic areas
Got a new technical working paper out today that grew out of this post. Here’s the abstract:
Abstract
The burden of federal taxes does not fall equally on the cities, counties and congressional districts that comprise the geographic landscape of the United States. Because tax collections figures provide little information about the true economic burden of taxes, researchers must employ various statistical methods to estimate the economic incidence of federal taxes across geographic areas. We outline a detailed methodology for modeling the burden of each federal tax—individual income, corporate income, payroll, estate and gift, and all excises—by narrow geographic areas. Using this model, we provide estimates of federal tax burdens by three geographic areas for Calendar Year 2004: major city area, county and U.S. congressional district.
Posted by Andrew on Thursday March 22, 2007 | Feedback?
