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1 Gerald Prante & Andrew Chamberlain, Estimating Federal Tax Burdens for Major City Areas, Counties, and U.S. Congressional Districts 1 (2007)

handle is hein.taxfoundation/taxfaaya0001 and id is 1 raw text is: ESTIMATING FEDERAL TAX BURDENS FOR MAJOR CITY AREAS, COUNTIES, AND U.S. CONGRESSIONAL DISTRICTS by By Gerald Prante and Andrew Chamberlain* Tax Foundation Working Paper No. 2 Tax Foundation 2001 L Street N.W., Suite 1050 Washington, D.C. 20036 March 2007 ABSTRACT The burden of federal taxes does not fall equally on the cities, counties and congressional districts that comprise the geographic landscape of the United States. Because tax collections figures provide little information about the true economic burden of taxes, researchers must employ various statistical methods to estimate the economic incidence of federal taxes across geographic areas. We outline a detailed methodology for modeling the burden of each federal tax- individual income, corporate income, payroll, estate and gift, and all excises-by narrow geographic areas. Using this model, we provide estimates of federal tax burdens by three geographic areas for Calendar Year 2004-major city area, county and U.S. congressional district. The authors are staff economists at the Tax Foundation. 1

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