Tax Policy Center

Model Estimates

Browse Model Estimates

T03-0095 - Tax Dividends and Long-Term Capital Gains at 15 Percent: Percent of Tax Units by Size of Income Tax Cut and Individual Characteristics, 2004

2004 Distribution of the proposal to tax qualified dividends and long-term capital gains at 15/5 percent for various types of tax units (married couples, elderly, heads of household, small businesses). The table shows the percentage of tax units within each type, grouped into categories by the size of the income tax cut received.

May 12, 2003