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A Tale of Three Taxpayers

A Tale of Three Taxpayers

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How have federal personal income tax obligations evolved over the past 60 years? A common perception is that the federal income tax burden on the poor has increased while the tax burden on the rich has declined. This study focuses on three archetypical households.
How have federal personal income tax obligations evolved over the past 60 years? A common perception is that the federal income tax burden on the poor has increased while the tax burden on the rich has declined. This study focuses on three archetypical households.

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Published by: Mercatus Center at George Mason University on Jul 10, 2014
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A TALE OF THREE TAXPAYERSCecil E. Bohanon
MERCATUS RESEARCH
Bridging the gap between academic ideas and real-world problems
 
Copyright © 2014 by Cecil E. Bohanon and the Mercatus Center at George Mason University Mercatus Center at George Mason University 3434 Washington Boulevard, 4th Floor Arlington, VA 22201703-993-4930mercatus.org Release date: July 1, 2014
ABOUT THE MERCATUS CENTER AT GEORGE MASON UNIVERSITY
The Mercatus Center
at George Mason University is the world’s premier university source for market-oriented ideas—bridging the gap between academic ideas and real-world problems. A university-based research center, Mercatus advances knowledge about how markets work to improve people’s lives by training graduate students, conduct-ing research, and applying economics to offer solutions to society’s most pressing problems.Our mission is to generate knowledge and understanding of the institutions that affect the freedom to prosper and to find sustainable solutions that overcome the  barriers preventing individuals from living free, prosperous, and peaceful lives.Founded in 1980, the Mercatus Center is located on George Mason University’s  Arlington campus.www.mercatus.org 
 
ABOUT THE AUTHOR
Cecil E. Bohanon
is a professor of economics at Ball State University. He obtained his BA from Wilmington College (Ohio) and his PhD from Virginia Tech, where he studied under Nobel Prize–winning economist James Buchanan. Bohanon has published more than 30 refereed professional articles, notes, and comments and more than 100 popular articles, policy monographs, and newspaper editorials. His research interests include public choice, applied microeconomics, and economic education. He has won numerous teaching awards, and he writes regularly for the
 Indiana Policy Review
 and the
 Indianapolis Business Journal
.
ACKNOWLEDGMENTS
The author wishes
to thank his undergraduate research assistant, Colin Philips, for assistance and insight. All errors remain the author’s.

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