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Guide to Tables

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 distribution of capital gains and business income, and aspects of the alternative minimum tax. Follow the links below to view TPC tables covering those and other tax topics.

Baseline Distribution of Income and Federal Taxes (August 2018)

By Expanded Cash Income Level

By Expanded Cash Income Percentile

Data for All Units

Data by Filing Status and Family Size

Baseline Distribution of Tax Units by Tax Bracket (August 2018)

By Tax Bracket

Data for All Units

2017-2019, 2025, 2026, 2028

Data by Filing Status and Family Size

Baseline Average Effective Tax Rates (August 2018)

By Expanded Cash Income Level

By Expanded Cash Income Percentile

Data for All Units

Baseline Share of Federal Taxes (August 2018)

By Expanded Cash Income Level

2011-2028

By Expanded Cash Income Percentile

2011-2028

Data for All Units

Baseline Effective Marginal Tax Rates (August 2018)

By Expanded Cash Income Level

By Expanded Cash Income Percentile

Data for All Units

Baseline Distribution of Tax Units by Tax Bracket and Presence of Children (Aug 2016)

By Tax Bracket

Data for All Units

Tax Units with Zero or Negative Income Tax (September 2018)

Distribution of Federal Payroll and Income Taxes (September 2018)

By Expanded Cash Income Level

By Expanded Cash Income Percentile

Options to Repeal the Child Tax Credit and Exemption for Dependents (July 2016)

Impact on Tax Revenue

By Expanded Cash Income Level

By Expanded Cash Income Percentile

Child Tax Credit (CTC)

Personal Exemption for Dependents under 18

CTC and the Personal Exemption for Dependents under 18

Individual Income Tax Expenditures (October 2018)

Tax Expenditures by Category Against Current Law, 2017

By Expanded Cash Income Level

By Expanded Cash Income Percentile

Partial Exclusion Of Social Security Benefits

Exclusion Of Employer-Sponsored Health Benefits

Deductions For State And Local Income and Sales Taxes

Deductions For State And Local Taxes

Deductions For Property Taxes

Deductions For Home Mortgage Interest

Deductions For Home Mortgage Interest And Property Taxes

Deductions For Charitable Contributions

Preferential Rates On Long-Term Capital Gains And Qualified Dividends

Preferential Rates and NIIT on Capital Gains and Dividends

The 3.8 Percent Net Investment Income Tax (NIIT)

Child Tax Credit (CTC)

Child And Dependent Care Tax Credit (CDCTC)

Earned Income Tax Credit (EITC)

CTC, CDCTC And EITC

Education Credits And Deduction For Student Loan Interest

Sec 199A Deduction for Qualified Busines Income

Distribution of Business Income (March 2017)

By Expanded Cash Income Level

By Expanded Cash Income Percentile

By Statutory Marginal Tax Rate

Distribution of Business Income

Sources of Flow-Through Business Income

Distribution of Individual Income Tax on Long-Term Capital Gains and Qualified Dividends (March 2017)

By Expanded Cash Income Level

By Expanded Cash Income Percentile

Distribution of Taxes

Distribution of Incomes

Baseline Alternative Minimum Tax (AMT) Tables (October 2018)

Aggregate AMT Projections

Aggregate AMT Projections and Recent History

Characteristics of AMT Payers

2017 - 2018,

2025 - 2026

Decrease all Statutory Individual Income Tax Rates by One Percentage Point (Nov 2016)

By Expanded Cash Income Level

By Expanded Cash Income Percentile

Reduce All Statutory Individual Income Tax Rates by One Percentage Point

Education Tax Incentives (June 2017)

By Adjusted Gross Income (AGI) Level

Current Law Distribution of Tax Units Receiving Pell Grants, AOTC, and LLC

Baseline Estate Tax Tables (September 2018)

Estate Tax Returns and Liability, Current Law and Various Reform Proposals

Current Law

Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate