Distribution of Current Law and Recent Tax Cuts

On August 13, 2004, the Congressional Budget Office published an analysis of the distribution of federal taxes including the effect of the 2001-2003 tax cuts. TPC estimates for the distribution of taxes and effective tax rates in 2004 under current law and pre-2001 law are shown in the following tables. They also show the change due to 2001-2003 legislation, as well as the change including the President's proposed legislation (which CBO did not examine).

Tables:

• (Jul 19, 2008) - T08-0214 - Senator McCain's Tax Proposals as Described in his Stump Speeches, Tax Cuts Extended Baseline Distribution of Federal Tax Change by Cash Income Level, 2012
  Senator McCain's Tax Proposals as Described in his Stump Speeches compared to a baseline that assumes the 2001-6 tax cuts are made permanent and the AMT patch is extended and adjusted for inflation.
• (Jul 07, 2008) - T08-0162 - 2001-06 Tax Cuts with AMT Patch Extended: Financing Proportional to Individual Income Tax, Distribution of Federal Tax Change by Cash Income Level, 2010
  2010 Distribution of federal tax change by cash income level resulting from the 2001-2008 tax cuts assuming that the 2007 AMT patch is extended and indexed for inflation and that the tax cut is financed with a payment proportional to income tax liability from every non-dependent. The tax cuts include EGTRRA (the landmark 2001 legislation) and JGTRRA (the 2003 act).
• (Jul 07, 2008) - T08-0160 - 2001-06 Tax Cuts with AMT Patch Extended: Financing Proportional to Cash Income, Distribution of Federal Tax Change by Cash Income Level, 2010
  2010 Distribution of federal tax change by cash income level resulting from the 2001-2008 tax cuts assuming that the 2007 AMT patch is extended and indexed for inflation and that the tax cut is financed with a payment proportional to cash income from every non-dependent. The tax cuts include EGTRRA (the landmark 2001 legislation) and JGTRRA (the 2003 act).
• (Jul 07, 2008) - T08-0158 - 2001-06 Tax Cuts with AMT Patch Extended: Lump-Sum Financing, Distribution of Federal Tax Change by Cash Income Level, 2010
  2010 Distribution of federal tax change by cash income level resulting from the 2001-2008 tax cuts assuming that the 2007 AMT patch is extended and indexed for inflation and that the tax cut is financed with a lump-sum payment from every non-dependent. The tax cuts include EGTRRA (the landmark 2001 legislation) and JGTRRA (the 2003 act).
• (Jul 02, 2008) - T08-0156 - Individual Income and Estate Tax Provisions in the 2001-08 Tax Cuts with AMT Patch Extended, Distribution of Federal Tax Change by Cash Income Level, 2010
  2010 Distribution of federal tax change by cash income level resulting from the 2001-2008 tax cuts assuming that the 2007 AMT patch is extended and indexed for inflation. The tax cuts include EGTRRA (the landmark 2001 legislation) and JGTRRA (the 2003 act).
• (Jul 02, 2008) - T08-0154 - Individual Income and Estate Tax Provisions in the 2001-08 Tax Cuts with AMT Patch Extended, Distribution of Federal Tax Change by Cash Income Level, 2009
  2009 Distribution of federal tax change by cash income level resulting from the 2001-2008 tax cuts assuming that the 2007 AMT patch is extended and indexed for inflation. The tax cuts include EGTRRA (the landmark 2001 legislation) and JGTRRA (the 2003 act).
• (Jul 02, 2008) - T08-0152 - Individual Income and Estate Tax Provisions in the 2001-08 Tax Cuts with AMT Patch Extended, Distribution of Federal Tax Change by Cash Income Level, 2008
  2008 Distribution of federal tax change by cash income level resulting from the 2001-2008 tax cuts assuming that the 2007 AMT patch is extended and indexed for inflation. The tax cuts include EGTRRA (the landmark 2001 legislation) and JGTRRA (the 2003 act).
• (Jul 02, 2008) - T08-0150 - Individual Income and Estate Tax Provisions in the 2001-08 Tax Cuts, Distribution of Federal Tax Change by Cash Income Level, 2010
  2010 Distribution of federal tax change by cash income level resulting from the 2001-2008 tax cuts, including EGTRRA (the landmark 2001 legislation) and JGTRRA (the 2003 act).
• (Jul 02, 2008) - T08-0148 - Individual Income and Estate Tax Provisions in the 2001-08 Tax Cuts, Distribution of Federal Tax Change by Cash Income Level, 2009
  2009 Distribution of federal tax change by cash income level resulting from the 2001-2008 tax cuts, including EGTRRA (the landmark 2001 legislation) and JGTRRA (the 2003 act).
• (Jul 02, 2008) - T08-0146 - Individual Income and Estate Tax Provisions in the 2001-08 Tax Cuts, Distribution of Federal Tax Change by Cash Income Level, 2008
  2008 Distribution of federal tax change by cash income level resulting from the 2001-2008 tax cuts, including EGTRRA (the landmark 2001 legislation) and JGTRRA (the 2003 act).
• (Jun 24, 2008) - T08-0139 - Child Tax Credit (CTC), Distribution of Federal Tax Benefits by Cash Income Level, 2008
  2008 Distribution of the benefits of the child tax credit (refundable and nonrefundable portions) by cash income level
• (May 27, 2008) - T08-0086 - Current-Law Distribution of Federal Taxes By Cash Income Level, 2011
  2011 Distribution of individual income tax, payroll tax, corporate income tax, estate tax, and all federal tax (share of total tax and average tax rate) by cash income level.
• (May 27, 2008) - T08-0084 - Distribution of Federal Taxes Under Pre-EGTRRA Individual Income and Estate Tax Law, By Cash Income Level, 2010
  2010 Distribution of individual income tax, payroll tax, corporate income tax, estate tax, and all federal tax (share of total tax and average tax rate) under pre-EGTRRA law by cash income level.
• (May 27, 2008) - T08-0082 - Current-Law Distribution of Federal Taxes By Cash Income Level, 2010
  2010 Distribution of individual income tax, payroll tax, corporate income tax, estate tax, and all federal tax (share of total tax and average tax rate) by cash income level.
• (May 27, 2008) - T08-0080 - Distribution of Federal Taxes Under Pre-EGTRRA Individual Income and Estate Tax Law, By Cash Income Level, 2008
  2008 Distribution of individual income tax, payroll tax, corporate income tax, estate tax, and all federal tax (share of total tax and average tax rate) under pre-EGTRRA law by cash income level.
• (May 27, 2008) - T08-0078 - Current-Law Distribution of Federal Taxes By Cash Income Level, 2008
  2008 Distribution of individual income tax, payroll tax, corporate income tax, estate tax, and all federal tax (share of total tax and average tax rate) by cash income level.
• (Aug 31, 2007) - T07-0295 - Child Tax Credit (CTC), Distribution of Federal Tax Benefits for Tax Units with Eligible Children Only, by Cash Income Level, 2007
  2007 distribution of benefits from the child tax credit by cash income level for tax units with children eligible for the credit
• (Aug 24, 2007) - T07-0293 - Distribution of Federal Taxes Under Pre-EGTRRA Individual Income Tax and Estate Tax Law, By Cash Income Class, 2007
  Distribution of federal taxes by cash income class that would have existed in 2007 under pre-EGTRRA (before the 2001 tax cut) individual income and estate tax law
• (Feb 23, 2007) - T07-0091 - Combined Effect of 2001-06 Tax Cuts with Financing Proportional to Income Tax Liability, Distribution of Federal Tax Change by Cash Income Class, 2006
  2006 Distribution of federal tax change by cash income class if the 2001-2006 tax cuts were financed by increasing the tax liability of each tax unit by an amount proportional to income tax liability (23 percent of liability)
• (Feb 23, 2007) - T07-0089 - Combined Effect of 2001-06 Tax Cuts with Financing Proportional to Income, Distribution of Federal Tax Change by Cash Income Class, 2006
  2006 Distribution of federal tax change by cash income class if the 2001-2006 tax cuts were financed by increasing the tax liability of each tax unit by an amount proportional to cash income (2.5 percent of income)
• (Feb 23, 2007) - T07-0087 - Combined Effect of 2001-06 Tax Cuts with Lump Sum Financing, Distribution of Federal Tax Change by Cash Income Class, 2006
  2006 Distribution of federal tax change by cash income class if the 2001-2006 tax cuts were financed by increasing the tax liability of each tax unit by a constant lump-sum payment ($1628)
• (Feb 06, 2007) - T07-0039 - Distribution of AMT Taxpayers and Revenue by Cash Income Class, 2012, Assuming 2001-6 Tax Cuts Are Made Permanent
  2012 Distribution of AMT taxpayers and AMT revenue, dollars and percent of total, by cash income class assuming the 2001-2006 tax cuts are extended
• (Feb 06, 2007) - T07-0038 - Distribution of AMT Revenue by Cash Income Class, 2006
  2006 Distribution of AMT revenue, dollars and percent of total, by cash income class
• (Jan 29, 2007) - T07-0083 - Combined Effect of 2001-2006 Tax Cuts Made Permanent with Extension of 2006 AMT Exemption Indexed for Inflation, Pre-EGTRRA Baseline with Indexation of 2000 AMT Exemption, Distribution of Federal Tax Change by Cash Income Class, 2017
  2017 Distribution of federal tax change by cash income class for the combined 2001-2006 tax cuts made permanent plus extension and indexation of the 2006 AMT exemption against a baseline of pre-EGTRRA law plus indexation of the 2000 AMT exemption
• (Jan 29, 2007) - T07-0081 - Combined Effect of 2001-2006 Tax Cuts Made Permanent with Extension of 2006 AMT Exemption Indexed for Inflation, Pre-EGTRRA Baseline with Indexation of 2000 AMT Exemption, Distribution of Federal Tax Change by Cash Income Class, 2012
  2012 Distribution of federal tax change by cash income class for the combined 2001-2006 tax cuts made permanent plus extension and indexation of the 2006 AMT exemption against a baseline of pre-EGTRRA law plus indexation of the 2000 AMT exemption
• (Jan 29, 2007) - T07-0079 - Combined Effect of 2001-2006 Tax Cuts with Extension of 2006 AMT Exemption Indexed for Inflation, Pre-EGTRRA Baseline with Indexation of 2000 AMT Exemption, Distribution of Federal Tax Change by Cash Income Class, 2010
  2010 Distribution of federal tax change by cash income class for the combined 2001-2006 tax cuts plus extension and indexation of the 2006 AMT exemption against a baseline of pre-EGTRRA law plus indexation of the 2000 AMT exemption
• (Jan 29, 2007) - T07-0077 - Combined Effect of 2001-2006 Tax Cuts with Extension of 2006 AMT Exemption Indexed for Inflation, Pre-EGTRRA Baseline with Indexation of 2000 AMT Exemption, Distribution of Federal Tax Change by Cash Income Class, 2007
  2007 Distribution of federal tax change by cash income class for the combined 2001-2006 tax cuts plus extension and indexation of the 2006 AMT exemption against a baseline of pre-EGTRRA law plus indexation of the 2000 AMT exemption
• (Jan 17, 2007) - T07-0075 - Extend Certain Provisions in 2001-6 Tax Cuts, Repeal Alternative Minimum Tax (AMT), and Extend 2009 Estate Tax Law, Distribution of Federal Tax Change by Cash Income Class, 2011
  2011 Distribution of federal tax change by cash income class for extending select provisions from the 2001-2006 tax cuts including the 10 and 25 percent brackets, the expanded child credit, the expanded dependent care credit, and marriage penalty relief; repealing the individual alternative minimum tax; and extending 2009 estate tax law against a current law baseline
• (Jan 17, 2007) - T07-0073 - Extend Certain Provisions in 2001-6 Tax Cuts and Repeal Alternative Minimum Tax (AMT), Distribution of Federal Tax Change by Cash Income Class, 2011
  2011 Distribution of federal tax change by cash income class for extending select provisions from the 2001-2006 tax cuts including the 10 and 25 percent brackets, the expanded child credit, the expanded dependent care credit, and marriage penalty relief, and repealing the individual alternative minimum tax against a current law baseline
• (Jan 17, 2007) - T07-0071 - Extend Certain Provisions in 2001-6 Tax Cuts, Distribution of Federal Tax Change by Cash Income Class, 2011
  2011 Distribution of federal tax change by cash income class for extending select provisions from the 2001-2006 tax cuts including the 10 and 25 percent brackets, the expanded child credit, the expanded dependent care credit, and marriage penalty relief against a current law baseline
• (Dec 08, 2006) - T06-0317 - Tax Benefits of the One-Third Elimination of the Personal Exemption Phaseout (PEP) and Limitation on Itemized Deductions (Pease), Distribution of Federal Tax Change by Cash Income Class, 2006
  2006 Distribution of federal tax change by cash income class of the partial repeal of the personal exemption phase-out and the limitation on itemized deductions in place for 2006
• (Nov 13, 2006) - T06-0299 - Combined Effect of 2001-06 Tax Cuts with Financing Proportional to Tax Liability, Distribution of Federal Tax Change by Cash Income Class, 2010
  2010 Distribution of the federal tax change by cash income class of the major individual income and estate tax provisions of the 2001-06 tax cuts combined with an additional levy of 21% of income tax liability on all tax units such that total federal tax revenue is unchanged
• (Nov 13, 2006) - T06-0298 - Combined Effect of 2001-06 Tax Cuts with Financing Proportional to Income, Distribution of Federal Tax Change by Cash Income Class, 2010
  2010 Distribution of the federal tax change by cash income class of the major individual income and estate tax provisions of the 2001-06 tax cuts combined with an additional levy of 2.3% of cash income on all tax units such that total federal tax revenue is unchanged
• (Nov 13, 2006) - T06-0297 - Combined Effect of 2001-06 Tax Cuts with Lump Sum Financing, Distribution of Federal Tax Change by Cash Income Class, 2010
  2010 Distribution of the federal tax change by cash income class of the major individual income and estate tax provisions of the 2001-06 tax cuts combined with an additional levy of $1,686 on all tax units such that total federal tax revenue is unchanged
• (Nov 13, 2006) - T06-0278 - Combined Effect of the 2001-2006 Tax Cuts, Distribution of Federal Tax Change by Cash Income Class, 2011
  2011 Distribution of the federal tax change by cash income class of the major individual income and estate tax provisions of the 2001-06 tax cuts
• (Nov 13, 2006) - T06-0277 - Combined Effect of the 2001-2006 Tax Cuts, Distribution of Federal Tax Change by Cash Income Class, 2010
  2010 Distribution of the federal tax change by cash income class of the major individual income and estate tax provisions of the 2001-06 tax cuts
• (Nov 13, 2006) - T06-0276 - Combined Effect of the 2001-2006 Tax Cuts, Distribution of Federal Tax Change by Cash Income Class, 2009
  2009 Distribution of the federal tax change by cash income class of the major individual income and estate tax provisions of the 2001-06 tax cuts
• (Nov 13, 2006) - T06-0275 - Combined Effect of the 2001-2006 Tax Cuts, Distribution of Federal Tax Change by Cash Income Class, 2008
  2008 Distribution of the federal tax change by cash income class of the major individual income and estate tax provisions of the 2001-06 tax cuts
• (Nov 13, 2006) - T06-0274 - Combined Effect of the 2001-2006 Tax Cuts, Distribution of Federal Tax Change by Cash Income Class, 2007
  2007 Distribution of the federal tax change by cash income class of the major individual income and estate tax provisions of the 2001-06 tax cuts
• (Nov 13, 2006) - T06-0273 - Combined Effect of the 2001-2006 Tax Cuts, Distribution of Federal Tax Change by Cash Income Class, 2006
  2006 Distribution of the federal tax change by cash income class of the major individual income and estate tax provisions of the 2001-06 tax cuts
• (Nov 02, 2006) - T06-0264 - Combined Effect of the 2001-2006 Tax Cuts with Financing Proportional to Income Tax Liability, Distribution of Federal Tax Change by Cash Income Class, 2010
  2010 Distribution of the federal tax change by cash income classes of the major individual income and estate tax provisions of the 2001-06 tax cuts combined with an additional levy of 19.1% of tax liability on all tax units such that total federal tax revenue is unchanged.
• (Nov 02, 2006) - T06-0262 - Combined Effect of the 2001-2006 Tax Cuts with Financing Proportional to Income, Distribution of Federal Tax Change by Cash Income Class, 2010
  2010 Distribution of the federal tax change by cash income classes of the major individual income and estate tax provisions of the 2001-06 tax cuts combined with an additional levy of 2.3% of cash income on all tax units such that total federal tax revenue is unchanged.
• (Nov 02, 2006) - T06-0260 - Combined Effect of the 2001-2006 Tax Cuts with Lump Sum Financing, Distribution of Federal Tax Change by Cash Income Class, 2010
  2010 Distribution of the federal tax change by cash income classes of the major individual income and estate tax provisions of the 2001-06 tax cuts combined with an additional levy of $1,690 per tax return such that total federal tax revenue is unchanged.
• (Nov 02, 2006) - T06-0258 - Combined Effect of the 2001-2006 Tax Cuts with Financing Proportional to Income Tax Liability, Distribution of Federal Tax Change by Cash Income Class, 2006
  2006 Distribution of the federal tax change by cash income classes of the major individual income and estate tax provisions of the 2001-06 tax cuts combined with an additional levy of 22.7% of tax liability on all tax units such that total federal tax revenue is unchanged.
• (Nov 02, 2006) - T06-0256 - Combined Effect of the 2001-2006 Tax Cuts with Financing Proportional to Income, Distribution of Federal Tax Change by Cash Income Class, 2006
  2006 Distribution of the federal tax change by cash income classes of the major individual income and estate tax provisions of the 2001-06 tax cuts combined with an additional levy of 2.5% of cash income on all tax units such that total federal tax revenue is unchanged.
• (Oct 31, 2006) - T06-0252 - Combined Effect of the 2001-06 Tax Cuts, Distribution of Federal Tax Change by Cash Income Class, 2010
  2010 Distribution of the federal tax change by cash income classes of the major individual income and estate tax provisions passed since 2001 (including EGTRRA, JGTRRA, WFTRA, TIPRA and others).
• (Oct 31, 2006) - T06-0250 - Combined Effect of the 2001-06 Tax Cuts, Distribution of Federal Tax Change by Cash Income Class, 2006
  2006 Distribution of the federal tax change by cash income classes of the major individual income and estate tax provisions passed since 2001 (including EGTRRA, JGTRRA, WFTRA, TIPRA and others).
• (Sep 20, 2005) - T05-0158 - Married Filing Separately Filers, Federal Tax Change Relative to Pre-EGTRRA Law Distribution by AGI Class, Percentile of Tax Change, 2005
  2005, Federal Tax Change Relative to Pre-EGTRRA Law Distribution by AGI Class, Percentile of Tax Change, Married Filing Separately Filers
• (Sep 20, 2005) - T05-0157 - Head of Household Filers, Federal Tax Change Relative to Pre-EGTRRA Law Distribution by AGI Class, Percentile of Tax Change, 2005
  2005, Federal Tax Change Relative to Pre-EGTRRA Law Distribution by AGI Class, Percentile of Tax Change, Head of Household Filers
• (Sep 20, 2005) - T05-0156 - Married Filing Jointly Filers, Federal Tax Change Relative to Pre-EGTRRA Law Distribution by AGI Class, Percentile of Tax Change, 2005
  2005, Federal Tax Change Relative to Pre-EGTRRA Law Distribution by AGI Class, Percentile of Tax Change, Married Filing Jointly Filers
• (Sep 20, 2005) - T05-0155 - Single Filers, Federal Tax Change Relative to Pre-EGTRRA Law Distribution by AGI Class, Percentile of Tax Change, 2005
  2005, Federal Tax Change Relative to Pre-EGTRRA Law Distribution by AGI Class, Percentile of Tax Change, Single Filers
• (Apr 04, 2005) - T04-0056 - Effect of the 2001-2004 Tax Cuts Without Financing, Distribution of Federal Tax Change by Cash Income Class, 2005
  2005, Effect of the 2001-2004 Tax Cuts Without Financing, Distribution of Federal Tax Change by Cash Income Class
• (Apr 04, 2005) - T04-0055 - Effect of the 2001-2004 Tax Cuts With Proportional Financing, Distribution of Federal Tax Change by Cash Income Class
  2004, Effect of the 2001-2004 Tax Cuts With Proportional Financing, Distribution of Federal Tax Change by Cash Income Class
• (Aug 13, 2004) - T04-0110 - Pre-EGTRRA Distribution of Federal Taxes By Economic Income Percentiles, 2004
  2004, Pre-EGTRRA Distribution of Federal Taxes by Economic Income
• (Apr 15, 2004) - T04-0057 - EGTRRA, JGTRRA, and Administration's FY 2005 Budget Proposal: Distribution of Individual Income and Estate Tax Change by Cash Income Class, 2004
  2004, Distribution of Individual Income and Estate Tax Change
• (Apr 15, 2004) - T04-0051 - EGTRRA, JCWA, and JGTRRA: Distribution of Individual Income, Corporate, and Estate Tax Change by Cash Income Class, 2004
  2004, Distribution of Individual Income, Corporate, and Estate Tax Change