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Transcription:

< %. % OECD JEL Classification E, H % %

() OECD SNA SNA SNA

< 45 40 35 30 25 20 15 38.9 35.2 36.0 35.8 33.7 35.0 33.1 34.0 32.5 32.2 35.3 31.2 31.2 30.8 29.1 29.0 31.5 32.0 28.9 32.0 30.1 31.3 27.7 27.0 28.6 29.1 28.2 27.9 27.1 25.4 26.1 26.9 25.2 25.1 2005 2000 94 95 96 97 98 99 00 01 02 03 04 05 06 07 08 09 10 11 A. B. C. D. E. B-A C-B D-C E-D E-A................................................................................................................................................................................................................................................

National Income and Product Account NIPA SNA A B C NIPA Table. Personal Income and Its Disposition

< Personal Income NIPA Nonfarm owner-occupied housing. %. % NIPA Other current transfer receipts, from business net NIPA personal sector NIPA Table. Government Current Receipts and Expenditures Interest payments to persons and businesstable. National Income by Sector, Legal Form of Organization, and Type of Income Net interest a NIPA Table. Employer contributions for government social insurance NIPA Table. Personal current transfer receipts Government social benefits to persons Social security Source of IncomeSOI Taxable social security benefits SOI Total pensions and annuities Taxable pensions NIPA personal sector SNA Mead et.al. ()personal sector personal sector. %

and annuities NIPA Government social benefits to persons Adjusted Gross Income AGI) Gross Income Adjustments One-Half of the Self-Employment Tax PaidIRA Total taxpayer IRA adjustment Self-employed Health Insurance Keogh retirement planhsa Health savings account deduction a ExemptionsStandard DeductionItemized Deductions % Adjustments Exemptions Exemptions Standard Deduction Itemized Deductions Itemized Deductions Itemized Deductions Standard Deduction Itemized Deductions Itemized Deductions Adjustments Penalty on early withdrawal of savings Alimony paid adjustment Moving expenses Student loan interest deduction Tuition and fees deduction Educator expenses Certain business expenses of reservists, performing artists, etc. Domestic production activities deduction

< 60.0% 50.0% 40.0% 30.0% 20.0% 10.0% 0.0% 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 %. %. %.. %. %. %. %. %. %. %. p.

..... Adjustments............ Exemptions.......... Standard Deduction... Itemized Deduction. Adjustments....... %. % Exemptions. %........ % Standard Deduction Itemized Deductions. % Itemized Deductions

< Itemized Deductions % Taxes paid deduction Internal Revenue Service % Medical and dental expenses deduction.. % Taxes paid deduction.. % Interest paid deduction.. % Charitable contributions deduction.. % Total Itemied deductions.. % OECD Taxing Wages () OECD Tax Wedge Taxing Wages

: %................. : %............... OECD Taxing Wages =,,,,,. %. %, $, $, $. %. %,,,. %. %,,,. %. %, Kr, Kr, Kr. %. %,. %. % %. HP

<,,, % =

< 300 250 200 150 100 50 0 0 100 200 300 400 500 600 700 800 900 1000 1100 1200 1300 1400 1500 1600 1700 1800 1900 2000 24 28 ( ) 29 ( ) % %..

....,........................................................,.......,.......,.............. 60.0 50.0 40.0 30.0 20.0 10.0 0.0 200 300 400 500 600 700 800 900 1000 1500 2000

<.,,, No.

No. PHP pp.- pp.- pp. - Internal Revenue Service (), Statistics of Income Bulletin, Winter, Washington D.C. Mead, Charles Ian, Karin E. Moses, and Brent R. Moulton (), The NIPAs and the System of National Accounts SURVEY OF CURRENT BUSINESS (December ): -.