화곡동수학 a large sample of individual income tax returns,19 and the Federal Reserve’s triennial Survey of Consumer Finance.20 The Congressional Budget Office (CBO) has developed a model that combines CPS and SOI data to estimate household income both before and after taxes, as well as average taxes paid by income group back to 1979.21 The Rise in the Gini Index. STS Figure 8a displays trends in the Gini index from 1979 to 2013. The Gini index is a measure of income inequality that ranges from zero (the most equal distribution) to 1.0 (the least equal distribution). Gini indexes are calculated using income measures adjusted for household size. The larger the Gini index, the higher the inequality. Market income consists of labor income, business income, capital gains (profits realized from the sale of assets), capital income excluding capital gains, income received in retirement for past services, and other sources of income. Before-tax income is market income plus government transfers. Government transfers are cash payments and in-kind benefits from social insurance and other government assistance programs, such as Social Security benefits. Transfers include payments and benefits from federal, state, and local governments. After-tax income is before-tax income minus federal taxes. Federal taxes include individual income taxes, payroll taxes, corporate income taxes, and excise taxes. 17 Much of the data presented in this section are taken from government reports cited in A Guide to Statistics on Historical Trends in Income Inequity authored by Chad Stone, Danilo Trisi, Arlo Shermand and Emily Horton (2017) published by the Center on Budget and Policy Priorities. https://www.cbpp.org/research/poverty-and-inequality/a-guide-to-statistics-on-historical-trends-in-income-inequality. 18 The Census Bureau publishes annual reports on income, poverty, and health insurance coverage in the U.S. based on the CPS data. http://www.census.gov/topics/income-poverty/income.html. 19 IRS publishes an annual report on individual income tax returns based on the SOI Internal Revenue Service, “SOI Tax Stats — Individual Income Tax Returns Publication 1304,” multiple years available, https://www.irs.gov/uac/soi-tax-stats-individual-income-tax-returns-publication-1304-complete-report. 20 The Federal Reserve collects income and wealth data in its triennial sample Survey of Consumer Finances (SCF). The last SCF was conducted in 2017 and covered information for 2016. Jesse Bricker et al. (2017, September). Changes in U.S. Family Finances from 2013 to 2016: Evidence from the Survey of Consumer Finances, Federal Reserve Bulletin, vol. 103, no. 3. https://www.federalreserve.gov/publications/files/scf17.pdf. 21 Congressional Budget Office (2016, June). The Distribution of Household Income and Federal Taxes 2013. https://www.cbo.gov/publication/5136. Introduction: Setting The Stage 23 STS Figure 8a shows that, for all three measures of income, the Gini coefficient increased from 1979 to 2013. The Market Income Gini Index was 0.60 in 2013, up from 0.48 in 1979. The After-Tax Income Gini Index increased from 0.36 in 1979 to 0.44 in 2013. Based on Market Income Based on Before-Tax Income Based on After-Tax Income 0.36 0.48 0.60 0.44 0.40 0.48 0.10 0.00 0.20 0.30 0.40 0.50 0.60 0.70 1970 1980 1990 2000 2010 2020 STS Figure 8a: Gini index based on market, before-tax, and after-tax income, 1979 to 2013 NOTE: The Gini index is a measure of income inequality that ranges from zero (the most equal distribution) to one (the least equal distribution). Gini indexes are calculated using income measures adjusted for household size. The larger the Gini index the higher the inequality level. Market income consists of labor income, business income, capital gains (profits realized from the sale of assets), capital income excluding capital gains, income received in retirement for past services, and other sources of income. Before-tax income is market income plus government transfers. Government transfers are cash payments and in-kind benefits from social insurance and other government assistance programs.
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