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T12-0338 - Raise Top Individual Income Tax Rate to 36 Percent for Taxpayers with Income Over $500K/$400K; Baseline: Current Policy; Effective Marginal Individual Income Tax Rates (EMTR) On Wages and Salaries and Capital Income; By Cash Income Level, 2013

Distribution of effective marginal tax rates on wages and salaries and capital income from raising the top individual income tax rate to 36 percent for taxpayers with taxable income over $500K/$400K, by cash income level, 2013.
December 13, 2012

T12-0339 - Raise Top Individual Income Tax Rate to 36 Percent for Taxpayers with Income Over $500K/$400K; Baseline: Current Policy; Effective Marginal Individual Income Tax Rates (EMTR) On Wages and Salaries and Capital Income; By Cash Income Percentile, 2013

Distribution of effective marginal tax rates on wages and salaries and capital income from raising the top individual income tax rate to 36 percent for taxpayers with taxable income over $500K/$400K, by cash income percentile, 2013.
December 13, 2012

T12-0340 - Raise Top Individual Income Tax Rate to 36 Percent for Taxpayers with Income Over $1m/$800K; Baseline: Current Policy; Effective Marginal Individual Income Tax Rates (EMTR) On Wages and Salaries and Capital Income; By Cash Income Level, 2013

Distribution of effective marginal tax rates on wages and salaries and capital income from raising the top individual income tax rate to 36 percent for taxpayers with taxable income over $1m/$800K, by cash income level, 2013.
December 13, 2012

T12-0341 - Raise Top Individual Income Tax Rate to 36 Percent for Taxpayers with Income Over $1m/$800K; Baseline: Current Policy; Effective Marginal Individual Income Tax Rates (EMTR) On Wages and Salaries and Capital Income; By Cash Income Percentile, 2013

Distribution of effective marginal tax rates on wages and salaries and capital income from raising the top individual income tax rate to 36 percent for taxpayers with taxable income over $1m/$800K, by cash income percentile, 2013.
December 13, 2012
Individual Taxes

T12-0406 - Allow Top Two Individual Income Tax Rates to Return to 36 and 39.6 Percent Baseline: Current Policy Distribution of Federal Tax Change by Cash Income Level, 2013

Distribution of federal tax change from allowing top individual income tax rates to return to 36 and 39.6 percent, by cash income level, 2013
December 13, 2012
Individual Taxes

T12-0407 - Allow Top Two Individual Income Tax Rates to Return to 36 and 39.6 Percent Baseline: Current Policy Distribution of Federal Tax Change by Cash Income Percentile, 2013

Distribution of federal tax change from allowing top individual income tax rates to return to 36 and 39.6 percent, by cash income percentile, 2013
December 13, 2012
Individual Taxes: TaxVox

Give Now or Pay Later: The Ever-Changing Estate and Gift Tax

For over a decade, the federal estate and gift tax has been in constant flux with its exemption rising, its rates falling, and its near-death...
December 13, 2012Roberton C. Williams
Individual Taxes

T12-0318 - Estate Tax Returns and Liability Under Current Law and Various Reform Proposals, 2011-2022

The baseline number of estate tax returns and liabilities under current law and various reform proposals from 2011 to 2022.
December 12, 2012
Individual Taxes

T12-0319 - Current Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, 2011

Current law baseline distribution of gross estate size and net estate tax by size of gross estate in 2011.
December 12, 2012
Individual Taxes

T12-0320 - Current Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, 2012

Current law baseline distribution of gross estate size and net estate tax by size of gross estate in 2012.
December 12, 2012
Individual Taxes

T12-0321 - Current Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, 2013

Current law baseline distribution of gross estate size and net estate tax by size of gross estate in 2013.
December 12, 2012
Individual Taxes

T12-0322 - Current Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, 2022

Current law baseline distribution of gross estate size and net estate tax by size of gross estate in 2022.
December 12, 2012
Individual Taxes

T12-0323 - Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate; $5 Million Indexed Exemption and 35% Rate, 2013

The distribution of gross estate and net estate tax by size of gross estate under $5 million indexed exemption and 35% rate in 2013.
December 12, 2012
Individual Taxes

T12-0324 - Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate; $3.5 Million Indexed Exemption and 45% Top Rate, 2013

The distribution of gross estate and net estate tax by size of gross estate under $3.5 million indexed exemption and 45% rate in 2013.
December 12, 2012
Individual Taxes

T12-0325 - Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate; $3.5 Million Unindexed Exemption and 45% Top Rate, 2013

The distribution of gross estate and net estate tax by size of gross estate under $3.5 million unindexed exemption and 45% rate in 2013.
December 12, 2012
Federal Budget and Economy: TaxVox

Paying 2013 Dividends in 2012 May Save on Taxes but Not for Everyone

Regardless of the outcome of the fiscal cliff negotiations, taxes on dividends will be higher in 2013 than in 2012. As a result, companies can...
December 12, 2012Roberton C. Williams
Individual Taxes: TaxVox

The Coming AMT Debacle

The Tax Policy Center (TPC) has estimated that going over the fiscal cliff will raise taxes on average by about $3,500 per household in tax...
December 10, 2012Eric Toder
Individual Taxes

T12-0315 - Taxpayers Subject to Alternative Minimum Tax (AMT) Under Current Law; by AGI Level, 2012

The number of taxpayers subject to the alternative minimum tax (AMT) under current law by AGI level in 2012.
December 9, 2012
Individual Taxes

T12-0316 - Taxpayers Subject to Alternative Minimum Tax (AMT) Under Current Law Plus AMT Patch; by AGI level, 2012

The number of taxpayers subject to the alternative minimum tax (AMT) in 2012 under current law plus AMT patch by AGI level.
December 9, 2012
Individual Taxes

T12-0317 - Taxpayers Newly Subject to Alternative Minimum Tax (AMT) if AMT Patch Not Enacted; by AGI level, 2012

The number of taxpayers who will be newly subject to the alternative minimum tax in 2012, by AGI level, if an AMT patch is not enacted.
December 9, 2012
Federal Budget and Economy: TaxVox

Current Revenue Solutions Will Barely Reduce the Deficit

Despite the ideological hype over revenue increases for the upper-income taxpayers and restricting itemized tax deductions, almost all the considered changes will tackle only a...
December 7, 2012C. Eugene Steuerle
State and Local Issues: TaxVox

Dude, Should Marijuana Be Legalized and Taxed?

Starting today, it is legal to smoke marijuana in Washington State . That got me thinking: Could taxing stoners help balance state budgets? The answer...
December 6, 2012Howard Gleckman
Federal Budget and Economy: Journal Article

Let's All Jump Off the Fiscal Cliff

With less than four weeks left, reaching an agreement to avoid the negative short-term economic impact of the so-called fiscal cliff might be beyond the ability of the strained U.S. political system.
December 5, 2012William G. GaleAdditional Authors
Individual Taxes: TaxVox

How to Cut the Charitable Deduction Without Reducing Giving

If income tax deductions are capped or limited—an idea that often comes up in the debate over both the fiscal cliff and long-run tax reform—the...
December 5, 2012Howard Gleckman
Individual Taxes: Brief

Taxing the Wealthiest Could Go a Long Way

In a contribution to The New York Times' Room for Debate, Bill Gale responds to the question: can policy makers make a dent in the deficit without affecting the majority of taxpayers?
December 5, 2012William G. Gale

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