미국 연방정부 소득세제의 형평성 측정에 관한 연구

The Measurement of Equity in the US Federal Individual in come Tax

This paper shows the vertical and horizontal characteristics of U.S. federal individual income tax(1967-1973) with the S-index number that Berliant and Strauss developed. The income tax system treats each year as a separate and independent period. However, there is some concern about the equity of taxing each year’s income as a separate entity. With seven-year panel data, we obtain the income trends and the pattern of income dynamics of each taxpayer. And two income concepts are as a tax base: annual and seven-year average income. The horizontal and vertical equity measures are compared between them. Finally, we highlight the seven-year tax burden with the use of seven-year income and seven-year tax, which may be more representative analysis than the traditional annual approach.