Tax Policy Center

Options for Taxing-Pass Through Income at Prefential Rates (May 2017)

Business Taxes: Revenue Tables
Table shows the revenue effects of implementing options for taxing pass-through income at preferential rates for fiscal years 2018-27. The baseline is current law with...
May 15, 2017
Business Taxes: Distribution Tables by Dollar Income Class
Table shows the distributional effects of implementing a 15-percent top rate on qualifying pass-through income by expanded cash income level in 2018. The baseline is...
May 15, 2017
Business Taxes: Distribution Tables by Percentile
Table shows the distributional effects of implementing a 15-percent top rate on qualifying pass-through income by expanded cash percentile level in 2018. The baseline is...
May 15, 2017
Business Taxes: Distribution Tables by Dollar Income Class
Table shows the distributional effects of implementing a 25-percent top rate on qualifying pass-through income by expanded cash income level in 2018. The baseline is...
May 15, 2017
Business Taxes: Distribution Tables by Percentile
Table shows the distributional effects of implementing a 25-percent top rate on qualifying pass-through income by expanded cash income level in 2018. The baseline is...
May 15, 2017
Business Taxes: Distribution Tables by Dollar Income Class
Table shows the distributional effects of implementing a 15-percent top rate on qualifying pass-through income by expanded cash income level in 2018. The baseline is...
May 15, 2017
Business Taxes: Distribution Tables by Percentile
Table shows the distributional effects of implementing a 15-percent top rate on qualifying pass-through income by expanded cash income percentile in 2018. The baseline is...
May 15, 2017
Business Taxes: Distribution Tables by Dollar Income Class
Table shows the distributional effects of implementing a 25-percent top rate on qualifying pass-through income by expanded cash income level in 2018. The baseline is...
May 15, 2017
Business Taxes: Distribution Tables by Percentile
Table shows the distributional effects of implementing a 25-percent top rate on qualifying pass-through income by expanded cash income percentile in 2018. The baseline is...
May 15, 2017