TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Thursday, January 30, 2014

CRS: Overview of the Federal Tax System

CRS LogoCongressional Research Service, Overview of the Federal Tax System (RL32808) (Jan. 23, 2014):

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.

(Hat Tip: Bruce Bartlett.)

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