Estimating Federal Tax Burdens for Major City Areas, Counties, and U.S. Congressional Districts

Tax Foundation Working Paper No. 2

110 Pages Posted: 30 Mar 2007

See all articles by Gerald T. Prante

Gerald T. Prante

Lynchburg College, School of Business and Economics

Andrew Chamberlain

Glassdoor, Inc.

Date Written: March 2007

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.

Keywords: public finance, federal taxation, tax incidence, tax policy

JEL Classification: E62, H20, H22

Suggested Citation

Prante, Gerald T. and Chamberlain, Andrew, Estimating Federal Tax Burdens for Major City Areas, Counties, and U.S. Congressional Districts (March 2007). Tax Foundation Working Paper No. 2. Available at SSRN: https://ssrn.com/abstract=976190 or http://dx.doi.org/10.2139/ssrn.976190

Gerald T. Prante

Lynchburg College, School of Business and Economics ( email )

Lynchburg, VA 24501
United States

Andrew Chamberlain (Contact Author)

Glassdoor, Inc. ( email )

100 Shoreline Highway
Mill Valley, CA 94941
United States

HOME PAGE: http://www.glassdoor.com/research/

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