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 (March 2017)

	By Expanded Cash Income Level							By Expanded Cash Income Percentile
Data for All Units	2011-2027							2011-2027
Data by Filing Status and Family Size	2016	2017	2018	2019	2020	2027		2016	2017	2018	2019	2020	2027

Baseline Distribution of Tax Units by Tax Bracket (March 2017)

	By Tax Bracket
Data for All Units	2016-2020
Data by Filing Status and Family Size	2016	2017	2018	2019	2020

Baseline Average Effective Tax Rates (March 2017)
Baseline Average Effective Tax Rates (March 2017)
	By Expanded Cash Income Level							By Expanded Cash Income Percentile
Data for All Units	2016	2017	2018	2019	2020	2027		2016	2017	2018	2019	2020	2027

Baseline Share of Federal Taxes (March 2017)
Baseline Share of Federal Taxes (March 2017)
	By Expanded Cash Income Level							By Expanded Cash Income Percentile
Data for All Units	2016	2017	2018	2019	2020	2027		2016	2017	2018	2019	2020	2027

Baseline Effective Marginal Tax Rates (March 2017)
Baseline Effective Marginal Tax Rates (March 2017)
	By Expanded Cash Income Level							By Expanded Cash Income Percentile
Data for All Units	2016	2017	2018	2019	2020	2027		2016	2017	2018	2019	2020	2027

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

	By Tax Bracket
Data for All Units	2015	2016	2017	2018	2019

Tax Units with Zero or Negative Income Tax (July 2016)
Tax Units with Zero or Negative Income Tax (July 2016)
	2011-2026


Distribution of Federal Payroll and Income Taxes (April 2017)

	By Expanded Cash Income Level							By Expanded Cash Income Percentile
	2016	2017	2018	2019	2020	2027		2016	2017	2018	2019	2020	2027

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


Impact on Tax Revenue	2014-2023
	By Expanded Cash Income Level							By Expanded Cash Income Percentile
Child Tax Credit (CTC)				2014							2014
Personal Exemption for Dependents under 18				2014							2014
CTC and the Personal Exemption for Dependents under 18				2014							2014

Individual Income Tax Expenditures (April 2017)
Individual Income Tax Expenditures (April 2017)
Tax Expenditures by Category Against Current Law, 2017
	By Expanded Cash Income Level							By Expanded Cash Income Percentile
The Partial Exclusion Of Social Security Benefits				2017							2017
Exclusion Of Employer-Sponsored Health Benefits				2017							2017
Retirement Saving Incentives (Cash-Flow Approach)				2017							2017
Retirement Saving Incentives (Present Value Approach)				2017							2017
Deductions For State And Local Income and Sales Taxes				2017							2017
Deductions For State And Local Taxes				2017							2017
Deductions For Property Tax				2017							2017
Deductions For Home Mortgage Interest				2017							2017
Deductions For Home Mortgage Interest And Property Tax				2017							2017
Deductions For Charitable Contributions				2017							2017
Preferential Rates On Long-Term Capital Gains And Qualified Dividends				2017							2017
Preferential Rates and Portion of 3.8 Percent Surtax Applying to Long-Term Capital Gains and Qualified Dividends				2017							2017
The 3.8 Percent Net Investment Income Tax				2017							2017
Child Tax Credit (CTC)				2017							2017
Child And Dependent Care Tax Credit (CDCTC)				2017							2017
Earned Income Tax Credit (EITC)				2017							2017
CTC, CDCTC And EITC				2017							2017
Education Credits And Deduction For Student Loan Interest				2017							2017

Distribution of Business Income (March 2017)
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				2017				2017			2017
Sources of Flow-Through Business Income				2017				2017			2017


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	2016	2017	2018		2027			2016	2017	2018		2027
Distribution of Incomes				2017							2017


Baseline Alternative Minimum Tax (AMT) Tables (April 2017)


Aggregate AMT Projections				2016 - 2027
Aggregate AMT Projections and Recent History				1970 - 2027
AMT Revenue per AMT Taxpayer				2016 - 2018, 2027
Average Effective AMT Tax Rate				2016 - 2018, 2027
Characteristics of AMT Payers				2016 - 2018, 2027

	By Expanded Cash Income Level
Distribution of AMT and Regular Income Tax				2016 - 2018
Income Subject to Tax and Effective Marginal Tax Rates				2016 - 2018


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				2017							2017


Education Tax Incentives (June 2017)
Education Tax Incentives (June 2017)
	By Adjusted Gross Income (AGI) Level
Current Law Distribution of Tax Units Receiving Pell Grants, AOTC, and LLC				2017


Baseline Estate Tax Tables (Nov 2016)
Baseline Estate Tax Tables (Nov 2016)

Estate Tax Returns and Liability, Current Law and Various Reform Proposals				2015-2026

				Current Law			2009 Law without Indexing				2009 Law with Indexing
Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate				2017	2025			2017	2025			2017	2025

Resources

Guide to Tables