Number of AMT taxpayers, AMT revenue and percentage of tax-units affected by the AMT under current law and current policy (with and without AMT patch)...
Displays the number of AMT taxpayers as a percentage of all tax-filers across cash income levels, filing status, children at home and state of filing,...
Displays the average AMT tax liability per AMT taxpayer across cash income levels, filing status, children at home and state of filing, under current law...
Displays the average effective AMT tax rate across cash income levels, filing status, children at home and state of filing, under current law and current...
Distribution of AMT taxpayers, share of AGI and share of AMT and regular income tax liability by cash income level under current law between 2011 and 2013.
Is there a way for low- and moderate-income households who do not have bank accounts to receive tax refunds electronically? A new Urban Institute study...
Most policymakers and economists agree that Americans don’t save enough. But which government policy does a better job encouraging saving and investment: tax subsidies such...
Yes, political conventions are costly anachronisms. But, with patience and time, one can learn quite a lot about a political party by watching, or reading,...
As politicians and their allies look for ways to finance tax rate cuts, a surprising option is getting a great deal of attention among conservatives:...
The Congressional Budget Office’s summer budget update charts two undesirable paths for the nation’s economic and fiscal health next year. Call them Gloom and Doom...
Tax Policy Center’s analysis of Governor Romney’s tax plan has elicited much comment and misinterpretation. In a new paper , Sam Brown, Bill Gale, and...
A recent TPC paper examined tradeoffs among revenues, progressivity and tax rates in tax reform. It concluded that, under certain assumptions, any revenue-neutral plan along the lines Governor Romney has outlined would reduce taxes for high-income households, thus requiring higher taxes on other,
Paul Ryan is often identified as a deficit hawk. And while he regularly talks about the importance of balanced budgets, that’s not what matters most...
Already, the Romney campaign insists that voters should pay no attention to Paul Ryan’s fiscal agenda. It is the Romney-Ryan tax and budget plan, they...
On Monday, I attended my first meeting of the District of Columbia Tax Reform Commission . The independent commission was authorized by the Tax Revision...
In the recent contretemps over Mitt Romney’s tax plan, some Romney partisans have asserted that the Massachusetts governor’s revenue plank mimics the tax elements of...
The Tax Policy Center’s latest research report went viral last week, drawing attention in the presidential campaign and sparking a constructive discussion of the practical...
Following the 2008 financial sector collapse, Europeans have been slowly moving, somewhat in concert, towards new financial transactions taxes. Last week, France jumped the gun:...
President Obama and conservative GOP senator Marco Rubio (R-FL) agree: Olympic medals and the cash awards that go with them should be tax-exempt. This is...
The Earned Income Tax Credit (EITC) provides a significant income boost to low-income single-parent families, but can severely penalize those families if the parent marries...
My recent post on government size prompted several readers to ask a natural follow-up question: how has the government’s role as employer changed over time?...
