The Gerontologist
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The Gerontologist, Vol 32, Issue 4 472-477, Copyright © 1992 by The Gerontological Society of America

ARTICLES

Did tax reform hurt the elderly?

JR Gist
Economics, Public Policy Institute, American Association of Retired Persons, Washington, DC 20049.

Federal and state income tax reform increased aggregate federal tax payments of elderly taxpayers by just over 5% and their aggregate state taxes by about 6%. However, the entire increase is accounted for by the elderly in the top income decile. The mean change in total income taxes paid by the elderly was $135, but the median increase was zero because most older persons paid no federal or state income tax before or after tax reform. The overall effect of tax reform was a slight shift in income tax burdens from the nonelderly to the elderly reversing a trend dating from the late 1970s.




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Copyright © 1992 by The Gerontological Society of America.