Tax Burdens, 2008 Definitive Results

This section briefly reviews the definitive results for 2008 reported in Tables I.12-I.22 which can be found at the end of this Section and what they show about changes between 2008 and 2009. The format of Tables I.12-I.22 is identical to that of Tables I.1- I.22 reviewed above. Thus, changes between 2008 and 2009 for the various cases considered can be traced by comparing the same columns in Tables I.12-I.22, to those in Tables I.1-I.22. The following commentary on Tables I.12-I.22 focuses on changes in tax burdens and marginal tax rates for single employees without children at the average wage level (column 2 of the tables) and for one-earner married families with two children at the average wage level (column 5 of the tables). Comparing the columns 1, 3-4 and 6-8 of the tables would give the results for the remaining six family-types distinguished in this Report. Generally, only changes exceeding 1 percentage point for average effective rates and 5 percentage points for marginal effective rates are flagged.