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Rachel M. Johnson

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Research report
Federal Budget and Economy

The Case for the Auto IRA

The Auto IRA could improve retirement security for millions of workers while boosting America's saving rate, leading to improved living standards for future generations.

March 6, 2012
Ilana FischerBenjamin H. HarrisRachel M. JohnsonGary Koenig
Research report
Individual Taxes

Measuring Effective Tax Rates

Effective tax rates (ETRs) measure how much people pay in taxes as a percentage of their pretax incomes. That seems simple, but theres an important complication: there are different ways to measure how much someone pays in taxes and how much he collects in pretax income. Those choices matter a...

February 8, 2012
Rachel M. JohnsonJoseph RosenbergRoberton C. Williams
Research report
Federal Budget and Economy

Why Some Tax Units Pay No Income Tax

About 46 percent of American households will pay no federal individual income tax in 2011, roughly half of them because of structural features of the income tax that provide basic exemptions for subsistence level income and for dependents. The other half are nontaxable because tax expenditures...

July 27, 2011
Rachel M. JohnsonJames R. NunnsJeffrey RohalyEric ToderRoberton C. Williams
Research report
Individual Taxes

A New Tax Bracket for Millionaires?

The debate over extending the 20012003 tax cuts beyond 2010 has revolved around two options: extend all provisions for all taxpayers, and the presidents proposal to extend all provisions except those that apply only to high-income taxpayers. A third option has drawn attention: extend the...

November 4, 2010
James R. NunnsRachel M. Johnson
Research report
Federal Budget and Economy

Held Harmless by Higher Income Tax Rates?

In 2010, 45 percent of tax returns will either remit no federal income tax or receive a net tax refund. But this figure overstates the share of taxpayers who would be unaffected by higher income tax rates. Raising all rates by 1 percent would hold only 34 percent of tax returns harmless; others...

March 4, 2010
Rachel M. JohnsonEric Toder
Research report
Federal Budget and Economy

Automatic Enrollment in IRAs: Costs and Benefits

To encourage better retirement saving, President Obama recently proposed policies that would require firms without retirement savings plans to automatically enroll their workers in IRAs. In addition, the president proposed an expansion of the Saver's Credit to be fully refundable and available...

August 31, 2009
Benjamin H. HarrisRachel M. Johnson
Research report
Federal Budget and Economy

The Distribution of Federal Taxes, 2009-12

Overall, the federal tax system is progressive. On average, households with higher incomes pay taxes that are a larger share of their income. But barring legislative action, the numerous sunsets and phase-ins that Congress has written into the tax code will result in a tax system that is in a...

August 21, 2009
Rachel M. JohnsonJeffrey Rohaly