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Tax Policy Center

Research & Commentary

Research report
Individual Taxes

An Option to Reform the Income Tax Treatment of Families and Work

The income tax provisions related to families and work—filing status, rate schedules, the standard deduction, personal exemptions, the child and earned income tax credits, and the taxation of dependents—are complex, too small to encourage work for many low earners, and unfair to some families....

December 5, 2016
James R. NunnsElaine MaagHang Nguyen
Research report
Individual Taxes

Preliminary Analysis of The Family Fairness and Opportunity Tax Reform Act

Senator Mike Lee's Family Fairness and Opportunity Tax Reform Act (S.1616) would significantly expand tax benefits for children, repeal the alternative minimum tax, and repeal the Affordable Care Act surtaxes on earnings and net investment income. To partially offset the cost of these provisions...

March 4, 2014
Leonard E. BurmanElaine MaagGeorgia IvsinJeffrey Rohaly
Research report
Individual Taxes

Evaluating Broad-Based Approaches for Limiting Tax Expenditures

This paper evaluates six options to achieve across-the-board reductions to a group of major exclusions and deductions in the income tax: (1) limiting their tax benefit to a maximum percentage of income, (2) imposing a fixed dollar cap, (3) reducing them by fixed-percentage amount, (4) limiting...

July 10, 2013
Eric ToderJoseph RosenbergAmanda Eng
Research report
Individual Taxes

The Individual Alternative Minimum Tax: Historical Data and Projections, Updated October 2009

The alternative minimum tax (AMT), which originally targeted high-income taxpayers, requires annual legislation to prevent it from affecting millions of middle-income individuals each year. There are two primary reasons for the AMTs broadening impact; its parameters are not indexed for inflation...

October 5, 2009
Katherine LimJeffrey Rohaly
Research report
Federal Budget and Economy

The Alternative Minimum Tax

In a tax code with no shortage of ironies, the alternative minimum tax (AMT) stands out. Created by Congress in 1969, it was aimed at millionaires, but relatively few millionaires pay it. It is billed as a low-rate levy, but most of its victims face higher taxes because of it. It undermines two...

October 29, 2007
Leonard E. Burman
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