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Analysis of
Previous Budgets

FY 2014 Budget

The Tax Policy Center has examined the key tax proposals in President Obama’s 2014 budget. Linked tables below summarize the budget impacts of the proposal and show the distributional effects of the overall proposal. A report and several blog posts review and comment on specific provisions.

For detailed information on the budget proposals, see The President’s Budget for Fiscal Year 2014 on the Office of Management and Budget’s website.

Detailed descriptions of tax provisions and revenue estimates are available in the Department of the Treasury's General Explanations of the Administration's Fiscal Year 2013 Revenue Proposals.

The Joint Committee on Taxation has published revenue estimates in Estimated Budget Effects of the Revenue Provisions Contained in the President's Fiscal Year 2014 Budget Proposal.

The Congressional Budget Office has analyzed the budget in An Analysis of the President's 2014 Budget.

Revenue Estimates

The following tables summarize key features of the president’s budget.

Distributional Analysis

The Tax Policy Center has posted tables showing the distributional effects of tax provisions in President Obama’s 2014 Budget. All estimates are measured relative to the current law baseline.

All Major Tax Provisions
Cash Income Level
Cash Income Percentile
Major Individual Income Tax Provisions
Cash Income Level
Cash Income Percentile
Chained CPI Only
Cash Income Level
Cash Income Percentile
28 Percent Limitation Only
Cash Income Level
Cash Income Percentile

Analysis of Specific Tax Provisions in President Obama's FY2014 Budget

This document reviews several notable tax proposals in President Obama’s Fiscal Year 2014 Budget. These include a 28 percent limit on certain tax expenditures, a cap on tax preferences for retirement savers with high balances, a minimum tax ("Buffett Rule") on high-income taxpayers, alternative incentives for infrastructure investment, and a new measure of inflation ("chained CPI") for indexing tax parameters. Read  

TaxVox Posts on the President’s 2014 Budget