tax policy center

Tax Topics

2009 Tax Stimulus
2012 Election Tax Plans
2015 Budget
Alternative Minimum Tax (AMT)
American Jobs Act of 2011
Brief Description of the Model 2015
Camp Tax Reform Plan
Current-Law Distribution of Taxes
Deficit Reduction Proposals
Distribution of the 2001 - 2008 Tax Cuts
Dynamic Scoring
Earned Income Tax Credit
Economic Stimulus
Education Tax Incentives
Estate and Gift Taxes
Expiration of the Bush Tax Cuts
Explanation of Income Measures 2013
Federal Budget
Fiscal Cliff
Fiscal Crisis
Guide to TPC Tables
Health Insurance Tax Incentives
How to Interpret Distribution Tables 2013
Marriage Penalties
Model FAQ 2013
Model Related Resources and FAQs
Payroll Taxes
Presidential Transition - 2009
Recent Tax Stimulus Legislation
Retirement Saving
Tax Encyclopedia Index
Tax Expenditures
Tax Reform Proposals
TPC’s Methodology for “Off-Model” Revenue Estimates
Value-Added Tax (VAT)
Who Doesn't Pay Federal Taxes?
Working Families

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tax topics

Tax Model Frequently Asked Questions (FAQ) and Other Resources

These documents provide a description of the Tax Policy Center's microsimulation model of the federal tax system and materials to help understand and interpret our estimates.

  • FAQ
    Answers to common questions about TPC's tax simulation model, the estimates it generates, and the organization of tables in our database.
  • Brief Description of the Tax Model
    An abbreviated explanation of the current version of TPC's tax simulation model.
  • Methodology for "Off-Model" Revenue Estimates
    An in-depth description of how TPC estimates off-model revenue estimates, except for broad-based consumption taxes.
  • Tax Model Documentation
    A detailed description of an earlier version of TPC's tax model. This document describes the methodology we use to create the model's database and explains the capabilities of the model's tax calculator.
  • How to Interpret Distribution Tables
    Definitions of the various measures of the distributional impacts of a tax change that TPC displays in our standard tables.
  • Explanation of Income Measures
    A detailed definition of Expanded Cash Income (ECI), the income measure TPC currently uses in our distribution tables, and a description of other income measures we have used in the past.
  • Explanation of Baselines
    A detailed definition of TPC's current law baseline and a description of other baselines, such as "current policy", that we have used in the past.
  • Income Breaks for Distribution Tables
    A table that shows the income levels that define the percentile ranges in our distribution tables for all years from 2004-2024. We provide ranges for three income measures: Adjusted Gross Income (AGI); Expanded Cash Income (ECI); and ECI adjusted for family size.