Who Bears the Tax Burden?

Washington DC: The Brookings Institution, 1974. First Printing [Stated]. Hardcover. xiv, 119, [3] pages. Footnotes. Appendices. Figures. Text Tables. Appendix Tables. Some DJ wear and soiling. Foreword by Kermit Gordon. Inscribed by the author on the fep. Inscription reads For Mom Love Ben. Joseph Aaron Pechman (April 2, 1918 – August 19, 1989) was an influential economist and taxation scholar. He graduated from the City College of New York and the University of Wisconsin–Madison. He served as president of the American Economic Association and was a fellow of the American Academy of Arts and Sciences. He was also a senior fellow at the Brookings Institution. Benjamin A. Okner was an economist who studied the burden of taxes on various segments of society. Dr. Okner came to Washington in 1961 to work at the Treasury Department on tax-reform policies in the Kennedy administration. He also traveled to American Samoa, where he helped develop the territory’s tax code. He held a succession of positions as a staff economist at the Council of Economic Advisers, Brookings Institution and Congressional Budget Office. In 1974, when he was at the Brookings Institution, Dr. Okner published a book with Joseph Pechman titled “Who Bears the Tax Burden?,” in which they argued that the tax burden is relatively equal among different income groups. Dr. Okner also published an influential paper, “Taxation and Sports Enterprises,” in which he concluded that government-financed sports stadiums benefit “moderate-income or well-to-do citizens in the community at the expense of the poor.” He received a doctorate in economics from the University of Michigan in 1963. Study of the tax burden on US families in 1966. Estimates the effect of all U.S. taxes on the distribution of income by size of income and by other characteristics of the taxpaying population. The authors conclude that the U.S. tax system is essentially proportional for the vast majority of families and therefore has little effect on the overall distribution of income. While the very rich pay higher average effective tax rates than the average family does, the difference is great only if it is assumed that corporation income and property taxes are borne by capital. If it is assumed that such levies are substantially shifted to consumers, the very rich pay only slightly higher tax rates than those with average incomes. Condition: Very good / Good.

Keywords: Income, Taxation, Taxes, Statistical Analysis, Incidence Assumptions, Effective Rates, Incidence Variants, Demographic Groups, Economic Groups, Population Decile, Lorenz Curves

ISBN: 0815769687

[Book #85431]

Price: $125.00