Abstract
Abstract: A simple random sample of 1982 Federal Income-Tax returns was analyzed to estimate the net redistribution of income arising from Federal Family Allowance payments, Child Tax Credits, Child Tax Exemptions, and an imputation of the incremental tax burden borne by taxpayers to finance these programs. Cross-tabulations are presented by family-income quintile, family type and sex of individual. The impact of adjusting family-income quintile assignments for family size is discussed. The net income redistribution is shown to be progressive with respect to adjusted family income.
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