Publication Date

1-23-2014

Abstract

The major sources of federal tax revenue are individual income taxes, Social Security and other payroll taxes, corporate income taxes, excise taxes, and estate and gift taxes. This report describes the federal tax structure, provides some statistics on the tax system as a whole, and presents analysis of selected tax concepts.

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Suggested Citation
Sherlock, M. F., & Marples, D. J. (2014). Overview of the federal tax system. Washington, DC: Congressional Research Service.

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