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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
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Expiration of the Bush Tax Cuts
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Federal Budget
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Guide to TPC Tables
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How to Interpret Distribution Tables 2013
Marriage Penalties
Model FAQ 2013
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Presidential Transition - 2009
Recent Tax Stimulus Legislation
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Tax Encyclopedia Index
Tax Expenditures
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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
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