The Tax Policy Center regularly produces tables showing the distribution of income and federal taxes, effective and marginal tax rates, and other measures of federal taxes. Other tables show estimates of individual tax expenditures, the share of taxpayers who pay no income or payroll tax, the distribution of capital gains and business income, and aspects of the estate tax and individual alternative minimum tax. 

Follow the links below to view TPC tables covering those and other tax topics (some tables are forthcoming, links will be added when estimates are published).

Distribution of Income and Federal Taxes

Effective Marginal Tax Rates on Wages, Salaries, and Capital Income

Tax Units with Zero or Negative Income Tax

Distribution of Tax Units that Pay No Individual Income Tax

Estate Tax Returns and Liability

Distribution of Estate Tax Returns, Gross Estate, and Net Estate Tax

Individual Alternative Minimum Tax (AMT)

Select Individual Income Tax Expenditures

Partial Exclusion of Social Security Benefits

Exclusion of Employer-Sponsored Health Benefits and Deduction for Self-Employed Health Insurance Premiums

Deduction for State and Local Income or Sales Taxes

Deduction for State and Local Income, Sales, and Real Estate Taxes

Deduction for Real Estate Taxes

Deduction for Home Mortgage Interest

Deduction for Home Mortgage Interest and Real Estate Taxes

Deduction for Charitable Contributions

Tax Benefit of the Non-Itemizer Deduction for Charitable Contributions

Itemized and Non-Itemizer Deductions for Charitable Contributions

Itemized Deductions

Preferential Rate on Long-Term Capital Gains and Qualified Dividends

Preferential Rates on Long-Term Capital Gains and Qualified Dividends Net of their Inclusion in the Base of the Net Investment Income Tax (NIIT)

Net Investment Income Tax (NIIT)

Child Tax Credit (CTC)

Child and Dependent Care Tax Credit (CDCTC)

Earned Income Tax Credit (EITC)

Child Tax Credit (CTC), Child and Dependent Care Tax Credit (CDCTC), and the Earned Income Tax Credit (EITC)

Education Credits 

Sec199A Deduction for Qualified Business Income

$6,000 Deduction for Seniors

For previous baseline tables see: Baseline Estimates (2023).