TAXSIM

• Internet Taxsim (v35) 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 1977-2018 are available. Taxsim35 implements the pass-through and other provisions of TCJA and the temporary CARES act provision for 2020 and 2021. State laws from 2021-2023 are not coded yet, but an inflated 2020 law is used as an estimate. Taxsim35 is offered as computation as a service, or it can run locally on your desktop or server. Taxsim35 accepts taxsim32 input files, but has an improved user interface. It is easily accessible from Stata, SAS, R or Python.
• Internet Taxsim32 is still available and uses the exact same tax calculator. It does not accept all taxsim35 inputs.
• Internet Taxsim27 implements TCJA except for the business path-through deduction. The Stata interface is largely backwards compatible with taxsim9.ado but avoids overloading any variables.
• Internet Taxsim (v9) is a still available, but is no longer updated.
• 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
• A historical collection of tax forms and instructions
• 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

   

• 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

Mailing list

Please email feenberg@nber.org to be added to the TAXSIM mailing list.

Daniel Feenberg
NBER
1050 Mass Ave.
Cambridge MA, 02138
feenberg@nber.org