TAXSIM Related Files at the NBER

• Internet Taxsim (v27) is a subset of the the full TAXSIM program which calculates federal and state income tax liabilities from typical survey data. You provide the data, the NBER TAXSIM program returns the tax calculations from our server in seconds. Federal law from 1960-2023 and state laws from 1977-2016 are available. State laws from 2017-2023 are not coded, but an inflated 2016 law is used as an estimate. taxsim27 offers an improved user interface and more accurate calculation of the NIIT compared to taxsim9. The Stata interface is largely backwards compatible with taxsim9.ado but avoid overloading any variables.
• Internet Taxsim (v9) is a still available, and the underlying program will receive updates on the same schedule as taxsim27, however the user interface is fixed and the additional variables used by taxsim27 will not be backported.
• Codes for creating Internet TAXSIM format datafiles from commonly used surveys.

  Documentation and Background

• PDF version of "An Introduction to the TAXSIM Model", by Daniel Feenberg and Elisabeth Coutts. From the Journal of Policy Analysis and Management Vol. 12 no. 1 (Winter, 1993).

• Statistics of Income Division (SOI) General Description Booklets for the Tax Model Files, with sources and descriptions for every variable in the disclosure proofed public release files.

• Concordance of fields in the SOI division public use files, showing the locations of variables through the years:
  • 1960-1979
  • 1979-1996
  • 1988-2004
  • Estate and Gift Tax Micro Data

• Table of State EITC rules
• Concordance of fields in the SOI internal files
• Taxsim is in current use by a number of government agencies. The BLS has published a description of its use in prepartion of the Consumer Expenditure Survey.
• The Census Bureau sponsored an evaluation of several tax calculators, including taxsim.

  Tables from TAXSIM

• Elasticity of the Income Tax
• Tables of representative households state income tax liability and marginal rates

• Revenue share of marginal income, and Elasticity of the Income Tax system

• Marginal Tax Rates by Factor Income

• Municipal Bond Subsidy Rates

• US rates at constant real income levels.

• Weighted Average Marginal Tax Rates for Robert Barro.

• Auerbach and Feenberg on Automatic Stabilizers

• High Income Shares

• High Income Shares 1994 - 1996

• Tax rates by age.

• State aggregates by year and income class
• Chart of state by year allowance of a charitable or mortgage interest deduction

• Maximum State tax rates.

• Sales Tax Tables.
• 12 Measures of progressivity

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