tax policy center
Tax Topics

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
Education Tax Incentives
Estate and Gift Taxes
Expiration of the Bush Tax Cuts
Explanation of Income Measures 2013
Federal Budget
Fiscal Cliff
Fiscal Crisis
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
Payroll Taxes
Presidential Transition - 2009
Recent Tax Stimulus Legislation
Retirement Saving
Tax Encyclopedia Index
Tax Expenditures
Tax Reform Proposals
Value-Added Tax (VAT)
Who Doesn't Pay Federal Taxes?
Working Families

E-mail Newsletter

Enter your e-mail address to receive periodic updates on TPC publications and events.

> newsletter archive

tax topics
 
Options for Taxing High-Income Taxpayers

The tables below analyze several options to increase taxes on high-income households. The options include
     (1) a "Buffett rule" imposing a 30 percent minimum effective tax rate on those earning more than $1 million;
     (2) a new tax bracket for millionaires;
     (3) limiting the tax savings from itemized deductions to 28 percent;
     (4) an effective minimum tax of 27 percent against current law and 21 percent against current policy; and
     (5) limiting the tax savings from selected tax expenditures to 2 percent of AGI.
The tables include distributional estimates for 2013 and 2015, as well as ten-year microdynamic revenue estimates, against both current law and current policy baselines.

Buffett Rule
S. 2059: Paying a Fair Share Act of 2012
Distribution of Federal Tax Change
2015 versus Current Law
2015 versus Current Policy
Distribution of Effective Tax Rates as Defined by the Paying a Fair Share Act
Distribution of Effective Marginal Tax Rates
Revenue Estimate of Replacing the AMT with the Buffett Rule
Senate Version of American Jobs Act of 2011
Distribution of 5.6% Surtax on Millionaires
2013 versus Current Law
Distribution of Limiting the Tax Savings from Itemized Deductions to 28%
2013 versus Current Law
2013 versus Current Policy
Distribution of a 27% Effective Minimum Tax
2013 versus Current Law
Distribution of a 21% Effective Minimum Tax
2013 versus Current Policy
Distribution of Capping Tax Savings from Selected Tax Expenditures at 2% of AGI
2013 versus Current Law
2013 versus Current Policy
Revenue Estimates of Limiting Itemized Deductions to 28%, Effective Minimum Tax, and 2%-of-AGI Tax Expenditure Cap