The Effective Tax Rate of U.S. Persons by Income Level

3 Pages Posted: 17 Jun 2015


This article calculates the effective tax rate (ETR) of U.S. persons by income level using several reasonable methods. The ETR measure includes generally all forms of federal and state taxation and reflects the rate of overall taxation net of deductions and credits. The federal data set from the Consumer Expenditure Survey of 2012 was used along with specific jurisdictional tax rates obtained from the Federation of Tax Administrators database.

Suggested Citation

Bogenschneider, Bret, The Effective Tax Rate of U.S. Persons by Income Level. Tax Notes, Vol. 145, No. 1, 2014. Available at SSRN:

Bret Bogenschneider (Contact Author)

University of Surrey - School of Law ( email )

United Kingdom

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