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原文： THE DISTRIBUTION OF PAYROLL AND INCOME TAX BURDENS, 1979-1999 Andrew Mitrusi James Poterba Working Paper 7707 /papers/w7707 NATIONAL BUREAU OF ECONOMIC RESEARCH 1050 Massachusetts Avenue Cambridge, MA 02138 May 2000 1. Federal Income and Payroll Tax Changes, 1979-1999 There have been four major legislative changes in the federal personal income tax code in the last two decades. The payroll tax has also been changed several times, but the changes have been less dramatic than those in the income tax code. This section summarizes these legislative changes. 1.1 Federal Income Tax Changes,