{
  "alt": "Two tabs. The first is a line chart over ten deprivation tenths of counties: the EITC share rises from the least to the most deprived tenth and the top-bracket share falls. The second is a set of horizontal stacked bars, one for the United States and one for each fifth of counties by deprivation, where the lowest income group grows and the highest income group shrinks toward the most deprived fifth.",
  "caption": "The EITC share rises and the top-bracket share falls across the tenths, and the bars show the same pattern for five income groups: the lowest group grows and the highest group shrinks toward the most deprived fifth. The first tab plots population-weighted means of county shares with 95% intervals from a bootstrap over states; the second tab pools the returns of the counties in each fifth.",
  "data": [],
  "id": "eitc_vs_top_bracket",
  "notes": [
    "Tenths and fifths hold equal numbers of counties, not equal numbers of people, so the most deprived tenth holds far fewer returns than the least deprived. The Area Deprivation Index is built from income, poverty, education and housing measures, so a gradient of income-based shares against it is partly built in.",
    "The IRS file covers people who file a return. The EITC share is the share of returns that claim the credit, which depends on eligibility and on filing, and the top-bracket share is the share of returns with adjusted gross income of {fact:top_bracket_line} or more. Both are counts of returns with no sampling error; the intervals in the first tab come from differences between states.",
    "{fact:eitc_nat} of all returns claim the EITC and {fact:top_nat} are in the top bracket. Counties with no Area Deprivation Index are left out; Puerto Rico is not in the file."
  ],
  "source": "IRS Statistics of Income county file, tax year 2022, and Area Deprivation Index 2023; population-weighted county means, full counts of returns",
  "spec": {
    "panels": [
      {
        "figure": {
          "alt": "Line chart over ten deprivation tenths of counties with two lines. The EITC share rises from the least to the most deprived tenth, with a small dip along the way, and the top-bracket share falls at every step; the two lines start close together and end far apart.",
          "caption": "The EITC line rises at nearly every step and the top-bracket line falls at every step; the two lines start at nearly the same level in the least deprived tenth and end far apart in the most deprived. Bands are 95% intervals from a bootstrap over states.",
          "data": [
            {
              "conf_high": 13.19,
              "conf_low": 10.39,
              "counties": 312,
              "decile": 1,
              "series": "Returns claiming the EITC",
              "share": 12.03
            },
            {
              "conf_high": 16.07,
              "conf_low": 12.76,
              "counties": 313,
              "decile": 2,
              "series": "Returns claiming the EITC",
              "share": 14.75
            },
            {
              "conf_high": 17.66,
              "conf_low": 14.05,
              "counties": 313,
              "decile": 3,
              "series": "Returns claiming the EITC",
              "share": 15.93
            },
            {
              "conf_high": 18.4,
              "conf_low": 15.68,
              "counties": 313,
              "decile": 4,
              "series": "Returns claiming the EITC",
              "share": 17.01
            },
            {
              "conf_high": 20.1,
              "conf_low": 16.71,
              "counties": 313,
              "decile": 5,
              "series": "Returns claiming the EITC",
              "share": 18.34
            },
            {
              "conf_high": 22.56,
              "conf_low": 17.61,
              "counties": 313,
              "decile": 6,
              "series": "Returns claiming the EITC",
              "share": 20.18
            },
            {
              "conf_high": 21.23,
              "conf_low": 17.57,
              "counties": 313,
              "decile": 7,
              "series": "Returns claiming the EITC",
              "share": 19.32
            },
            {
              "conf_high": 26.24,
              "conf_low": 18.63,
              "counties": 315,
              "decile": 8,
              "series": "Returns claiming the EITC",
              "share": 22.4
            },
            {
              "conf_high": 26.09,
              "conf_low": 21.03,
              "counties": 312,
              "decile": 9,
              "series": "Returns claiming the EITC",
              "share": 23.69
            },
            {
              "conf_high": 31.16,
              "conf_low": 26.41,
              "counties": 312,
              "decile": 10,
              "series": "Returns claiming the EITC",
              "share": 28.93
            },
            {
              "conf_high": 11.87,
              "conf_low": 10.34,
              "counties": 312,
              "decile": 1,
              "series": "Returns with adjusted gross income of $200,000 or more",
              "share": 11.06
            },
            {
              "conf_high": 8.08,
              "conf_low": 6.73,
              "counties": 313,
              "decile": 2,
              "series": "Returns with adjusted gross income of $200,000 or more",
              "share": 7.46
            },
            {
              "conf_high": 6.31,
              "conf_low": 5.3,
              "counties": 313,
              "decile": 3,
              "series": "Returns with adjusted gross income of $200,000 or more",
              "share": 5.91
            },
            {
              "conf_high": 5.24,
              "conf_low": 4.55,
              "counties": 313,
              "decile": 4,
              "series": "Returns with adjusted gross income of $200,000 or more",
              "share": 4.88
            },
            {
              "conf_high": 4.38,
              "conf_low": 3.66,
              "counties": 313,
              "decile": 5,
              "series": "Returns with adjusted gross income of $200,000 or more",
              "share": 4.06
            },
            {
              "conf_high": 3.69,
              "conf_low": 3.2,
              "counties": 313,
              "decile": 6,
              "series": "Returns with adjusted gross income of $200,000 or more",
              "share": 3.43
            },
            {
              "conf_high": 3.2,
              "conf_low": 2.8,
              "counties": 313,
              "decile": 7,
              "series": "Returns with adjusted gross income of $200,000 or more",
              "share": 3
            },
            {
              "conf_high": 2.94,
              "conf_low": 2.5,
              "counties": 315,
              "decile": 8,
              "series": "Returns with adjusted gross income of $200,000 or more",
              "share": 2.69
            },
            {
              "conf_high": 2.64,
              "conf_low": 2.24,
              "counties": 312,
              "decile": 9,
              "series": "Returns with adjusted gross income of $200,000 or more",
              "share": 2.43
            },
            {
              "conf_high": 2.13,
              "conf_low": 1.73,
              "counties": 312,
              "decile": 10,
              "series": "Returns with adjusted gross income of $200,000 or more",
              "share": 1.92
            }
          ],
          "id": "eitc_top_by_decile",
          "spec": {
            "colors": {
              "Returns claiming the EITC": "highlight",
              "Returns with adjusted gross income of $200,000 or more": "accent"
            },
            "hi": "conf_high",
            "lo": "conf_low",
            "n": "counties",
            "series": "series",
            "x": "decile",
            "xDomain": [
              1,
              10
            ],
            "xLabel": "Area Deprivation Index tenth of counties (1 = least deprived, 10 = most deprived)",
            "xTicks": "data",
            "y": "share",
            "yDomain": [
              0,
              32
            ],
            "yFormat": {
              "digits": 0
            },
            "yLabel": "Share of individual returns (%)"
          },
          "subtitle": "Percent of individual income tax returns, county-population-weighted mean, tax year 2022, by tenth of counties on the Area Deprivation Index (1 = least deprived)",
          "title": "Across tenths of counties, the EITC share rises with deprivation and the top-bracket share falls",
          "type": "line"
        },
        "label": "By deprivation tenth"
      },
      {
        "figure": {
          "alt": "Six horizontal stacked bars, each filled to the full width and divided into five income groups. From the least deprived fifth to the most deprived fifth the segment for the lowest income group lengthens and the segment for the highest income group shortens, and the United States bar lies between the two extremes in both.",
          "caption": "The lowest income group, at the left of each bar, grows from the least to the most deprived fifth and the highest income group, at the right, shrinks, while the United States bar falls between the extremes in both. Each bar is one pool of returns summing to the whole.",
          "data": [
            {
              "bracket": "Under $25,000",
              "counties": 3143,
              "place": "United States",
              "returns": 158707990,
              "share": 28.63
            },
            {
              "bracket": "$25,000 to $49,999",
              "counties": 3143,
              "place": "United States",
              "returns": 158707990,
              "share": 22.94
            },
            {
              "bracket": "$50,000 to $99,999",
              "counties": 3143,
              "place": "United States",
              "returns": 158707990,
              "share": 24.39
            },
            {
              "bracket": "$100,000 to $199,999",
              "counties": 3143,
              "place": "United States",
              "returns": 158707990,
              "share": 16.26
            },
            {
              "bracket": "$200,000 or more",
              "counties": 3143,
              "place": "United States",
              "returns": 158707990,
              "share": 7.78
            },
            {
              "bracket": "Under $25,000",
              "counties": 625,
              "place": "Least deprived fifth of counties",
              "returns": 95107340,
              "share": 26.66
            },
            {
              "bracket": "$25,000 to $49,999",
              "counties": 625,
              "place": "Least deprived fifth of counties",
              "returns": 95107340,
              "share": 21.38
            },
            {
              "bracket": "$50,000 to $99,999",
              "counties": 625,
              "place": "Least deprived fifth of counties",
              "returns": 95107340,
              "share": 24.31
            },
            {
              "bracket": "$100,000 to $199,999",
              "counties": 625,
              "place": "Least deprived fifth of counties",
              "returns": 95107340,
              "share": 17.69
            },
            {
              "bracket": "$200,000 or more",
              "counties": 625,
              "place": "Least deprived fifth of counties",
              "returns": 95107340,
              "share": 9.97
            },
            {
              "bracket": "Under $25,000",
              "counties": 626,
              "place": "Second fifth",
              "returns": 34986790,
              "share": 29.81
            },
            {
              "bracket": "$25,000 to $49,999",
              "counties": 626,
              "place": "Second fifth",
              "returns": 34986790,
              "share": 24.65
            },
            {
              "bracket": "$50,000 to $99,999",
              "counties": 626,
              "place": "Second fifth",
              "returns": 34986790,
              "share": 24.85
            },
            {
              "bracket": "$100,000 to $199,999",
              "counties": 626,
              "place": "Second fifth",
              "returns": 34986790,
              "share": 15.22
            },
            {
              "bracket": "$200,000 or more",
              "counties": 626,
              "place": "Second fifth",
              "returns": 34986790,
              "share": 5.46
            },
            {
              "bracket": "Under $25,000",
              "counties": 626,
              "place": "Middle fifth",
              "returns": 16064920,
              "share": 32.58
            },
            {
              "bracket": "$25,000 to $49,999",
              "counties": 626,
              "place": "Middle fifth",
              "returns": 16064920,
              "share": 25.65
            },
            {
              "bracket": "$50,000 to $99,999",
              "counties": 626,
              "place": "Middle fifth",
              "returns": 16064920,
              "share": 24.4
            },
            {
              "bracket": "$100,000 to $199,999",
              "counties": 626,
              "place": "Middle fifth",
              "returns": 16064920,
              "share": 13.55
            },
            {
              "bracket": "$200,000 or more",
              "counties": 626,
              "place": "Middle fifth",
              "returns": 16064920,
              "share": 3.81
            },
            {
              "bracket": "Under $25,000",
              "counties": 628,
              "place": "Fourth fifth",
              "returns": 8727300,
              "share": 34.25
            },
            {
              "bracket": "$25,000 to $49,999",
              "counties": 628,
              "place": "Fourth fifth",
              "returns": 8727300,
              "share": 26.38
            },
            {
              "bracket": "$50,000 to $99,999",
              "counties": 628,
              "place": "Fourth fifth",
              "returns": 8727300,
              "share": 24.25
            },
            {
              "bracket": "$100,000 to $199,999",
              "counties": 628,
              "place": "Fourth fifth",
              "returns": 8727300,
              "share": 12.25
            },
            {
              "bracket": "$200,000 or more",
              "counties": 628,
              "place": "Fourth fifth",
              "returns": 8727300,
              "share": 2.87
            },
            {
              "bracket": "Under $25,000",
              "counties": 624,
              "place": "Most deprived fifth of counties",
              "returns": 3811920,
              "share": 37.64
            },
            {
              "bracket": "$25,000 to $49,999",
              "counties": 624,
              "place": "Most deprived fifth of counties",
              "returns": 3811920,
              "share": 26.99
            },
            {
              "bracket": "$50,000 to $99,999",
              "counties": 624,
              "place": "Most deprived fifth of counties",
              "returns": 3811920,
              "share": 22.54
            },
            {
              "bracket": "$100,000 to $199,999",
              "counties": 624,
              "place": "Most deprived fifth of counties",
              "returns": 3811920,
              "share": 10.58
            },
            {
              "bracket": "$200,000 or more",
              "counties": 624,
              "place": "Most deprived fifth of counties",
              "returns": 3811920,
              "share": 2.25
            }
          ],
          "id": "bracket_shapes",
          "spec": {
            "category": "place",
            "colors": {
              "$100,000 to $199,999": "cat6",
              "$200,000 or more": "cat3",
              "$25,000 to $49,999": "cat2",
              "$50,000 to $99,999": "muted",
              "Under $25,000": "cat7"
            },
            "format": {
              "digits": 0
            },
            "group": "bracket",
            "normalize": true,
            "orientation": "h",
            "sort": "data",
            "stack": true,
            "value": "share",
            "valueLabel": "Share of returns (%)"
          },
          "subtitle": "Share of individual income tax returns by adjusted-gross-income group, percent, returns pooled over the counties in each fifth by Area Deprivation Index, tax year 2022",
          "title": "The lowest income group makes up a larger share of returns and the highest group a smaller share toward the most deprived fifth of counties",
          "type": "bar"
        },
        "label": "Shape of the brackets"
      }
    ]
  },
  "subtitle": "Shares of individual income tax returns by tenth of counties on the Area Deprivation Index, and the distribution of returns across five income groups by fifth of counties, tax year 2022",
  "title": "The share of tax returns that claim the EITC rises from {fact:eitc_lo} to {fact:eitc_hi} across tenths of counties by deprivation, while the share with adjusted gross income of {fact:top_bracket_line} or more falls from {fact:top_lo} to {fact:top_hi}",
  "type": "tabs",
  "width": "wide"
}