| Period | Tax burden | |
| Pre tax reform | Post tax reform | |
| N | 344 | 344 |
| Range | 1.67 | 1.44 |
| Minimum | −0.97 | −0.10 |
| Maximum | 0.70 | 1.35 |
| Mean | 0.1621 | 0.2119 |
| Std. Error | 0.03282 | 0.03174 |
| Std. Deviation | 0.21770 | 0.21055 |
| Variance | 0.047 | 0.044 |