Abstract
How have federal personal income tax obligations evolved over the past 60 years? A common perception is that the federal income tax burden on the poor has increased while the tax burden on the rich has declined. This study focuses on three archetypical households. The first consists of two children and a single mother earning 125 percent of the current poverty line. The second consists of two children and a married couple whose income is close to the current median household income. The third consists of two children and a married couple whose income is just below that of the top 1 percent of current earners. All three households maintain constant inflation-adjusted income over time. The changes in relative and absolute federal tax liabilities measured in 1953, 1973, 1993, and 2013 are informative and somewhat surprising?and cannot be summarized in any simple slogan. In absolute dollars the rich and poor seem to have fared best, while in relative terms the poor have benefitted disproportionately.
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