Consider the changes over time in the U.S. effective tax rates presented in Table.
How did the total effective tax burden change for the lowest and highest deciles of the population between 1979 and 2006?
How did the composition of this burden across different types of taxes change over this period?
|
|
1979
|
1985
|
1990
|
1995
|
2000
|
2006
|
2011
|
|
|
Total effective tax rate
|
|
All households
|
22.2%
|
20.9%
|
21.5%
|
22.6%
|
23.0%
|
20.7%
|
18.6%
|
|
Bottom quintile
|
8.0%
|
9.8%
|
8.9%
|
6.3%
|
6.4%
|
4.3%
|
1.1%
|
|
Top quintile
|
27.5%
|
24.0%
|
25.1%
|
27.8%
|
28.0%
|
25.8%
|
23.8%
|
|
|
Effective income tax rate
|
|
All households
|
11.0%
|
10.2%
|
10.1%
|
10.2%
|
11.8%
|
9.1%
|
10.1%
|
|
Bottom quintile
|
0.0%
|
0.5%
|
-1.0%
|
-4.4%
|
-4.6%
|
-6.6%
|
-6.0%
|
|
Top quintile
|
15.7%
|
14.0%
|
14.4%
|
15.5%
|
17.5%
|
14.1%
|
15.3%
|
|
|
Effective Payroll tax rate
|
|
All households
|
6.9%
|
7.9%
|
8.4%
|
8.5%
|
7.9%
|
7.5%
|
5.3%
|
|
Bottom quintile
|
5.3%
|
6.6%
|
7.3%
|
7.6%
|
8.2%
|
8.5%
|
4.8%
|
|
Top quintile
|
5.4%
|
6.5%
|
6.9%
|
7.2%
|
6.3%
|
5.8%
|
4.1%
|
|
|
Effective Corporate tax rats
|
|
All households
|
3.4%
|
1.8%
|
2.2%
|
2.8%
|
2.4%
|
3.4%
|
2.5%
|
|
Bottom quintile
|
1.1%
|
0.6%
|
0.6%
|
0.7%
|
0.5%
|
0.5%
|
0.4%
|
|
Top quintile
|
5.7%
|
2.8%
|
3.3%
|
4.4%
|
3.7%
|
5.4%
|
4.0%
|
|
|
Effective Exercise tax rate
|
|
All households
|
1.0%
|
0.9%
|
0.9%
|
1.0%
|
0.9%
|
0.7%
|
0.7%
|
|
Bottom quintile
|
1.6%
|
2.2%
|
2.0%
|
2.4%
|
2.3%
|
1.9%
|
1.9%
|
|
Top quintile
|
0.7%
|
0.7%
|
0.6%
|
0.7%
|
0.5%
|
0.4%
|
0.4%
|