Individual giving to public charities-most of which comes in the form of charitable deductions from tax filers who itemize on their returns-actually comprises only a small part of charities gross receipts each year: between 8 and 12 percent of gross receipts over the 1996-2003 period.
This report describes the Roth 401(k) and discusses its potential effects. We find that the Roth 401(k) option will add complexity for employees and employers with little collateral social gain. The Roth 401(k) is unlikely to induce significant new private saving; almost all of the benefits are
2006-15, Repeal Personal Exemption Phaseout (PEP) and Limitation on Itemized Deductions (Pease), Static Impact on Individual Income Tax Liability and Revenue
2011, Effect of Not Extending Credit for Elective Deferrals and IRA Contributions (Savers' Credit), Distribution of Federal Tax Change by Cash Income Class
2011, Effect of Not Extending Credit for Elective Deferrals and IRA Contributions (Savers' Credit), Distribution of Federal Tax Change by Cash Income Percentile
2015, Effect of Not Extending Credit for Elective Deferrals and IRA Contributions (Savers' Credit), Distribution of Federal Tax Change by Cash Income Class
2015, Effect of Not Extending Credit for Elective Deferrals and IRA Contributions (Savers' Credit), Distribution of Federal Tax Change by Cash Income Percentile
2008, Effect of Not Extending Credit for Elective Deferrals and IRA Contributions (Savers' Credit), Distribution of Federal Tax Change by Cash Income Class
2008, Effect of Not Extending Credit for Elective Deferrals and IRA Contributions (Savers' Credit), Distribution of Federal Tax Change by Cash Income Percentile
2011, Effect of Not Extending Credit for Elective Deferrals and IRA Contributions (Savers' Credit) and the Pension and IRA Provisions of EGTRRA, Distribution of Federal Tax Change by Cash Income Class
2011, Effect of Not Extending Credit for Elective Deferrals and IRA Contributions (Savers' Credit) and the Pension and IRA Provisions of EGTRRA, Distribution of Federal Tax Change by Cash Income Percentile
2015, Effect of Not Extending Credit for Elective Deferrals and IRA Contributions (Savers' Credit) and the Pension and IRA Provisions of EGTRRA, Distribution of Federal Tax Change by Cash Income Class
2015, Effect of Not Extending Credit for Elective Deferrals and IRA Contributions (Savers' Credit) and the Pension and IRA Provisions of EGTRRA, Distribution of Federal Tax Change by Cash Income Percentile
The White House says lowering taxes on capital gains and dividends will create jobs and opportunity. Tax analyst and commentator Len Burman thinks not.
2015, Make EGTRRA, JGTRRA, and WFTRA Permanent With Extension of 2005 AMT Relief, Indexed for Inflation with Current Law Baseline, Distribution of Federal Tax Change by Cash Income Class
2015, Make EGTRRA, JGTRRA, and WFTRA Permanent With Extension of 2005 AMT Relief, Indexed for Inflation with Current Law Baseline, Distribution of Federal Tax Change by Cash Income Percentile
2015, Make EGTRRA, JGTRRA, and WFTRA Permanent With Extension of 2005 AMT Relief, Indexed for Inflation, Baseline is Current Law With Extension of 2000 AMT Exemption, Indexed for Inflation After 2000, Distribution of Federal Tax Change by Cash Income Class
2015, Make EGTRRA, JGTRRA, and WFTRA Permanent With Extension of 2005 AMT Relief, Indexed for Inflation, Baseline is Current Law With Extension of 2000 AMT Exemption, Indexed for Inflation After 2000, Distribution of Federal Tax Change by Cash Income Percentile