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- Working Paper
This paper introduces a standardized framework to analyze how policy changes alter the distribution of household income to complement CBO’s analyses of policy changes’ budgetary and economic effects.
- Working Paper
CBO used a general-equilibrium, overlapping-generations model to analyze the economic and distributional implications of five illustrative single-payer health care systems. The working paper builds on previous CBO studies about single-payer health care systems.
- Working Paper
This paper examines how the federal budget deficit would have differed in 2018 under four scenarios that vary the distribution of labor earnings while leaving aggregate earnings unchanged.
- Working Paper
Distributional Effects of Reducing Carbon Dioxide Emissions With a Carbon Tax: Working Paper 2021-11
This paper describes CBO’s method for measuring the distributional effects of a tax on carbon emissions and the agency’s rationale for choosing that method, while also comparing it with CBO’s prior method and methods used by other researchers.
- Working Paper
This working paper combines theory and existing empirical evidence to revisit the extent to which payroll taxes are passed through to employees. The estimates rely on stylized models and are complemented by a discussion of the empirical literature on payroll tax incidence.
- Working Paper
CBO’s analysis of the distribution of household income relies on data from the Census Bureau’s Current Population Survey (CPS). This paper describes how CBO adjusts for the underreporting of government transfers by CPS respondents.
- Working Paper
This paper examines how a 20 percent depreciation of foreign currencies with respect to the U.S. dollar affects the wealth of U.S. residents and evaluates how that effect would be distributed across U.S. households by income group.
- Working Paper
CBO’s new framework will use a new measure of income—income before transfers and taxes—to rank households and calculate average means-tested transfer rates and average federal tax rates.
- Working Paper
Data from the Census Bureau linked to individual tax returns are used to obtain demographic and income characteristics of filers and nonfilers; results are compared with those obtained using statistical matches of publicly available data.
- Working Paper
Taxation of Owner-Occupied and Rental Housing