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Tax Topics

2009 Tax Stimulus
2012 Election Tax Plans
2014 Budget
Alternative Minimum Tax (AMT)
American Jobs Act of 2011
Brief Description of the Model 2013
Current-Law Distribution of Taxes
Deficit Reduction Proposals
Distribution of the 2001 - 2008 Tax Cuts
Earned Income Tax Credit
Economic Stimulus
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Expiration of the Bush Tax Cuts
Explanation of Income Measures 2013
Federal Budget
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Flow-Through-Enterprises
Guide to TPC Tables
Health Insurance Tax Incentives
Homeownership
How to Interpret Distribution Tables 2013
Marriage Penalties
Model FAQ 2013
Model Related Resources and FAQs
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Presidential Transition - 2009
Recent Tax Stimulus Legislation
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Tax Encyclopedia Index
Tax Expenditures
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Value-Added Tax (VAT)
Who Doesn't Pay Federal Taxes?
Working Families

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tax topics
 
Distribution of Major Individual Income Tax Expenditures

View other TPC estimates on the distribution of tax expenditures.

The following tables show the distribution of tax benefits received by households from ten major individual income tax expenditures. All the estimates are for calendar year 2011 and calculated against a current law baseline. Tax expenditures analyzed here include tax expenditures influencing homeownership and charitable giving through deductions, tax expenditures aimed towards low income families and families with children, tax expenditures subsidizng the cost of higher education, and tax expenditures subsidizing investments in assets through the reduced rate on capital gains and qualified dividends.

Tax Benefits from the Deduction for Charitable Contributions
Tax Benefits from the Deduction for Taxes Paid to State and Local Governments
Tax Benefits from the Mortgage Interest Deduction
Tax Benefits from the Mortgage Interest Deduction and the Real Estate Tax Deduction
Tax Benefits from the Partial Exclusion for Social Security Benefits
Tax Benefits from the Child Tax Credit
Tax Benefits from the Child and Dependent Care Tax Credit
Tax Benefits from the Earned Income Tax Credit
Tax Benefits from the Reduced Rate on Capital Gains and Qualified Dividends
Tax Benefits from the American Opportunity Tax Credit, the Lifetime Learning Credit, Deduction for Tuition and Fees and the Student Loan Interest Deduction