The Taxation of the Poor
通过微观模拟模型估算马萨诸塞州和纽约州穷人在1988年承担的联邦、州和地方税负，发现平均税负分别为15.3%和18%，且主要来自州和地方税。
This paper uses microsimulation modeling to estimate the annual burden offederal, state, and local taxes on the poor in two states. We find that in 1988 the average burden of taxation on poorfamilies and individuals was 15.3 percent in Massachusetts and 18 percent in New York. As most of the burden is due to state and local taxes, federal tax reform had only a minor impact on the overall tax burdens faced by the poor. Though the analysis is for two state, we argue that the basic results are applicable for most other states. Given the high incidence of persistent poverty among those who are poor in any given year, we argue that annual burdens provide a good indication of long-run burden for a significant proportion of the poor.