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发帖数: 29846 | 1 美国国会预算办公室数据，2010年美国高收入40%家庭负担106.2%联邦所得税，低收入
40%美国家庭不叫联邦所得税，还净得9.1%补贴
CBO shows top 40% pay more than 100% of taxes
By: Randall Holcombe
12/19/2013 04:09 PM
This article originally appeared on heartland.org.
The Congressional Budget Office has published a study, The Distribution of
Household Income and Federal Taxes, 2010, which shows that the top 40
percent of income earners paid 106.2 percent of total federal income taxes,
while the bottom 40 percent paid -9.1 percent. This isn’t the study’s
headline, so you have to dig a bit to get that information, but look at
Table 3 on page 13 of the study to find that information.
The Table shows that the top 20 percent of income earners paid 92.9 percent
of total income taxes in 2010 (the latest year available), and the next-
highest 20 percent paid 13.3 percent of total income taxes, so the top 40
percent paid 106.2 percent.
Refundable Credits = Negative Tax Liability
Because of refundable tax credits like the earned income tax credit and the
child tax credit, the bottom 20 percent got more money refunded to them than
they paid in taxes, so they paid -6.2 percent of total taxes. The next-
lowest 20 percent paid -2.9 percent, so the bottom 40 percent paid -9.1
percent of total income taxes. More than 9 percent of total income tax
payments go toward paying out money directly to people who get more back
than they paid in.
Another Table in Box 1 on page 7 of that same study shows that households in
the bottom 20 percent of income received an average of $22,700 in
government transfers. The federal government’s official poverty threshold
for a family of four in 2010 was $22,050, which was less than the average
family received in government transfers. (Note that some of those transfers,
such as Medicaid benefits, are not counted as income for purposes of
calculating the poverty threshold.)
President Obama has frequently said the rich should pay more in taxes. That
apparently means the upper 20 percent of income earners should pay more than
92.9 percent of total income taxes, and the upper 40 percent should pay
more than 106.2 percent.
Rising Poverty Rates Under Obama
Meanwhile, if we are really concerned more about the poor than the rich,
note that under the Obama administration the official poverty rate has risen
from 12.5 percent to 15 percent of the population. Imagine the outcry if
this had happened under a Republican president. The president talks as if he
cares about the poor, but they have fared badly under his administration.
Results should matter more than intentions.
From a policy standpoint, it appears that President Obama’s route to
increased income equality isn’t to bring up the poor, but to bring down the
rich.
Randall Holcombe (h******[email protected]) is a research fellow at The Independent
Institute and DeVoe Moore Professor of Economics at Florida State University
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