Income taxation of U.S. households: facts and parametric estimates

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The evolution of wealth inequality over half a century: The role of taxes, transfers and technology (2016, background): “A few recent papers focus on the taxation of top income earners more specifically: Huggett and Badel (2014), Brüggemann and Yoo (2014), Guner et al. (2014) and Kindermann and Krueger (2014) all explore what the optimal marginal tax rate on income of the top 1% income earners should be.”
Housing Wealth Effects: The Long View (2018, background): “At retirement, a household faces no further labor income risk and is paid a social security benefit based on their final working-life income, which is calculated in the manner proposed by Guvenen and Smith (2014). We set the remaining parameters through internal calibration.”
Heterogeneity and Government Revenues: Higher Taxes at the Top? (2014, methodology): “Guner et al (2014) find that average tax rates on state and local income taxes are essentially flat as a function of household income, ranging from about 4% at the central income quintile to about 5.3% at the top one percent of household income.”
Imperfect Competition, Compensating Differentials and Rent Sharing in the U.S. Labor Market (2019, result): “Lastly, we demonstrate that the results 12These results mirror closely existing U.S. estimates of τ and λ (Guner et al., 2014, Heathcote et al., 2017). are materially unchanged when, instead of commuting zones, we define the geographic units to be more aggregated (states) or less aggregated…”