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T10-0212 - Distribution of Flow-Through Business Income by Source and Statutory Marginal Tax Rate, 2011 Baseline: Current Policy Plus Administration's Upper-Income Tax Proposals

Distribution of percent of business income held by income groups, by statutory marginal tax rates and type of income. Distribution under 2011 current policy plus Administration's upper income tax proposal;reinstate the 39.6 percent top rate; reinstate the 36 percent rate for married taxpayers with income over $250,000 ($200,000 for singles); reinstate the limitation on itemized deductions and the personal exemption phase-out for married taxpayers with income over $250,000 ($200,000 for singles); impose 20 percent tax rate on capital gains and qualified dividends for taxpayers in the top two tax brackets.

August 5, 2010