000			01772nab a2200277 c 4500
999			_c143499 _d143499
003			ES-MaIEF
005			20210203113914.0
007			ta
008			210203t2020 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
245		0	_aEffective tax rates by income and wealth class _c Jesse Bricker, Kevin B. Moore, Sarah J. Reber, and Alice Henriques Volz
260			_c2020
500			_aResumen.
504			_aBibliografía.
520			_aWe use the Survey of Consumer Finances (SCF) from 1995 through 2016 to study trends in average effective tax rates across the income and wealth distribution. These average tax rates (ATRs) calculated from SCF income data are comparable to those calculated from external sources. We show that the wealthiest families have the highest ATRs, even as the income definition expands to include nontaxable sources and even though the wealthiest families are only sometimes among those with the highest annual income. However, the majority of income-producing assets held by the wealthiest are in the form of unrealized capital gains, effectively avoiding taxation. After altering the income concept to a measure of “potential income,” which incorporates changes in net worth and allows us to include untaxed increases in asset values, the wealthiest families no longer have the highest ATRs.
650		4	_950200 _aRENTA
650		4	_98496 _aDISTRIBUCION
650		4	_947319 _aRENTAS ALTAS
650			_aIMPUESTOS _947460
650		4	_aTIPOS DE GRAVAMEN _948570
650		4	_aPOLITICA FISCAL _948067
650			_aESTADOS UNIDOS _942888
700	1		_968704 _aBricker, Jesse
773	0		_9164179 _oOP 233/2020/4 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _gv. 73, n. 4, December 2020, p. 987-1004
942			_cART