Herriot, Roger A.; Miller, Herman P.
February 1972
Business Horizons;Feb72, Vol. 15 Issue 1, p41
Academic Journal
This article, based on work still in its initial stages, describes changes in the distribution of taxes by income levels during the 1962-68 period. Preliminary estimates of the distribution of benefits received from government expenditures by income class for 1968 are also presented. The findings show that most of the increase in the average tax paid between 1962 and 1968 was the result of upward movement o f families and individuals in the income classes, and that the average tax paid increased for each income level except for those in the $25,000 and over group. While government fiscal operations promote a somewhat more equal distribution of income, the distribution remains highly shewed. In a previous article, we presented estimates of the tax burden at each income level for 1968.[1] The article was basically an attempt to update the work done by Gillespie and Bishop in the early 1960's.[2] Because of the considerable and growing interest in the distributional effects of taxes and government outlays, we have now prepared comparable estimates for 1962 for the purpose of measuring changes in the distribution of taxes by income levels during this period. Preliminary estimates are also presented here of the distribution of benefits received from government expenditures by income class for 1968. Although this work is still in its initial stages, it will provide a rough measure of the net impact of fiscal policy, as it takes into account both the benefits and the burdens of government expenditures by income levels.


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