2014•University of North Texas Digital Library (University of North Texas)Open access

Overview of the Federal Tax System

Molly F. Sherlock, Donald J. Marples

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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Key concepts: Excise, Indirect tax, Tax deferral, Tax reform, Direct tax, Ad valorem tax, Value-added tax, Payroll tax