TAXSIM variable Head-only tax Joint (married) Ofum tax unit Simple tax unit “Wife” unit tax unit tax unit pwages wages of sum of head labor sum of wife value of pwages ofum taxable sum of head-wife primary income, head labor income, for head income (pre-2005), taxable income, taxpayer labor income wife labor ofum labor income ofum taxable from business, income from (2005 on) income head asset income business, wife (variables from from business, asset income Family File) family farm from business income swages wages of =0 =0 value of pwages =0 =0 secondary for wife taxpayer dividends dividend head dividends wife dividends sum of head =0 =0 income dividends, wife (for 1999, 2001 (for 1999, 2001 – dividends from 2003 on this from 2003 on – TAXSIM this TAXSIM variable is variable is qualified qualified dividends only, dividends only, so set to zero here so set to zero and dividends here and reported under dividends other property reported under income) other property income) (pre-2005 summed monthly (pre-2005 income) summed monthly income)
TAXSIM variable Head-only tax unit “Wife” tax unit Joint (married) tax unit Ofum tax unit Simple tax unit pwages wages of primary taxpayer sum of head labor income, head labor income from business, head asset income from business, family farm income sum of wife labor income, wife labor income from business, wife asset income from business value of pwages for head ofum taxable income (pre-2005), ofum labor income (2005 on) sum of head-wife taxable income, ofum taxable income (variables from Family File) swages wages of secondary taxpayer =0 =0 value of pwages for wife =0 =0 dividends dividend income head dividends (for 1999, 2001 – from 2003 on this TAXSIM variable is qualified dividends only, so set to zero here and dividends reported under other property income) (pre-2005 summed monthly income) wife dividends (for 1999, 2001 – from 2003 on this TAXSIM variable is qualified dividends only, so set to zero here and dividends reported under other property income) (pre-2005 summed monthly income) sum of head dividends, wife dividends =0 =0