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Finance and Economics Discussion Series: Data for FEDS 2012-58 ^♣

Effective Tax Rates and Measures of Business Size

Kevin B. Moore

Figure 1. Different Definition of Business Ownership 1989-2010 SCF

	1989	1992	1995	1998	2001	2004	2007	2010
Schedule CEF	16.9	19.4	18.5	17.8	17.8	17.9	15.7	17.4
Any business or self-employed	18.1	18	17.7	17.5	18.5	19.2	17.2	17.6
Any active business or self-employed	16.5	17.1	16.7	16.9	17.4	18.5	16.1	16.9

Return to Figure 1

Figure 2. Total Income by Business Ownership Status

	1989	1992	1995	1998	2001	2004	2007	2010
Business owner median income	62.103661791	67.342739837	58.017633967	68.473422219	81.884668027	78.747885222	83.454536367	68.756596825
Business owner mean income	134.86487729	111.14851335	107.28437056	134.97864056	164.99874748	152.28215124	184.55934918	145.30536026
Non-business owner median income	40.466434959	37.308135918	39.161902928	40.913366823	44.091744322	44.99136345	43.843825803	42.184062857
Non-business owner mean income	55.323305213	50.265302507	54.304222626	57.947938448	66.078338724	65.403086272	69.756501363	64.937305135

Return to Figure 2

Figure 3. Wealth by Business Ownership Status

	1989	1992	1995	1998	2001	2004	2007	2010
Business owner median wealth	244.19255521	222.16006427	185.54562119	285.84413805	403.68936516	358.821934	394.5672371	280.964
Business owner mean wealth	927.07106934	819.73384086	837.00647077	1090.8433147	1414.3361471	1405.0649772	1814.2427395	1503.7539812
Non-business owner median wealth	62.766830705	57.17547448	68.214968653	74.030769231	80.703062516	80.369144907	97.214343566	60.055
Non-business owner mean wealth	192.22829305	171.8728746	192.3810238	232.3103742	290.99781211	316.05837012	347.84880476	294.72885871

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Figure 4. Business Value

	1989	1992	1995	1998	2001	2004	2007	2010
Business owner median bus equity	0.5059936909	3.7901701323	2.1245033113	5.0020790021	6.1268143621	0.4119311334	15.715218811	10
Business owner mean bus equity	220.50571451	196.29453148	231.3740273	261.18537569	341.15315459	386.74981518	605.88573024	434.86904005

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Figure 5. Mean Federal MTR and ATR by Business Ownership

	1989	1992	1995	1998	2001	2004	2007	2010
Business owner mean MTR	22.091845334	22.827177183	22.744119594	23.601607205	25.443089475	22.031483218	21.965987372	20.165002319
Business owner mean ATR	13.091829024	13.326657804	13.168379096	13.545504161	14.317319111	11.529596271	11.50449496	11.437388089
Non-business owner mean MTR	20.842659725	20.484749042	20.993100987	21.04221352	21.916645586	19.113091504	19.530779326	18.591589287
Non-business owner mean ATR	10.853254022	10.715111412	10.81177309	10.893260697	11.032994433	8.9952434555	9.2052659565	8.5448929073

Return to Figure 5

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