Estimates of the distribution of non-agricultural incomes and incidence of certain taxes

Abstract

Dissatisfaction with the existing tax structure, in so far as it has any rational basis, probably derives in large measure from the feeling that the incidence of taxation is inequitable or, to put it another way, that the other fellow is not paying as much as he should. This prompts the questions: What is the incidence of the existing taxes and to what extent is the impact of the taxes offset by benefits provided out of tax revenue? No data have yet been published which would attempt to answer these questions so far as this country is concerned.