Mitrusi, Andrew; Poterba, James M. - 2021
This paper presents new evidence on the level and distribution of income and payroll tax burdens for U.S. families over … the 1979-1999 period. During this period, payroll taxes have become an increasingly important component of the tax burden … income tax burden was quite similar to what it would have been if the 1979 income and payroll tax laws had remained in force …