This paper examines how adjusting for family size in distributional analysis affects the distribution of tax burdens. We find that average tax rates for low-income families fall and average tax rates for some high-income families rise when the measured ability to pay is adjusted for family size,...

Summarizes education tax subsidies before and after the 1997 tax act. Considers interaction of these subsidies with loans and grants, their relation to tuition level, and their effect on tuition inflation and enrollment.

The value of federal income tax deductions, such as the home mortgage interest deduction (MID), varies across geographic regions. This study uses 1995 tax data to investigate the extent to which the current mortgage deduction is used and how the utilization differs across regions. The authors...