Table shows the distributional effects of making the Child and Dependent Care Tax Credit refundable by Expanded Cash Income percentile in 2017. The baseline is...
Table shows the distributional effects of making the Child and Dependent Care Tax Credit refundable and doubling the maximum allowable expenses by Expanded Cash Income...
Table shows the distributional effects of making the Child and Dependent Care Tax Credit refundable and doubling the maximum allowable expenses by Expanded Cash Income...
Table shows the distributional effects of making the Child and Dependent Care Tax Credit refundable and doubling the maximum allowable expenses for children under 6...
Table shows the distributional effects of making the Child and Dependent Care Tax Credit refundable and doubling the maximum allowable expenses for children under 6...
Cutting tax rates on pass-through businesses to 15 percent appears to be a core element of President Trump’s tax agenda. However, new estimates from...
Table shows the revenue effects of implementing options for taxing pass-through income at preferential rates for fiscal years 2018-27. The baseline is current law with...
Table shows the distributional effects of implementing a 15-percent top rate on qualifying pass-through income by expanded cash income level in 2018. The baseline is...
Table shows the distributional effects of implementing a 15-percent top rate on qualifying pass-through income by expanded cash percentile level in 2018. The baseline is...
Table shows the distributional effects of implementing a 25-percent top rate on qualifying pass-through income by expanded cash income level in 2018. The baseline is...
Table shows the distributional effects of implementing a 25-percent top rate on qualifying pass-through income by expanded cash income level in 2018. The baseline is...
Table shows the distributional effects of implementing a 15-percent top rate on qualifying pass-through income by expanded cash income level in 2018. The baseline is...
Table shows the distributional effects of implementing a 15-percent top rate on qualifying pass-through income by expanded cash income percentile in 2018. The baseline is...
Table shows the distributional effects of implementing a 25-percent top rate on qualifying pass-through income by expanded cash income level in 2018. The baseline is...
Table shows the distributional effects of implementing a 25-percent top rate on qualifying pass-through income by expanded cash income percentile in 2018. The baseline is...
The President’s lawyers have reviewed 10 years of his tax returns. They assure that, with a few exceptions, the returns show no income from Russian sources or debt owed to Russians. But...
To help understand the policy considerations surrounding the taxation of pass-through businesses and the implications of potential reforms, here are nine facts about pass-throughs and the current U.S. approach to taxing business.
The CBO plans to have its AHCA score in a few weeks. The organization says it will have its updated score of the American Health Care Act during the week of May 22.
Average and marginal employee Social Security and Medicare (FICA) tax rates for two-parent families of four at the same relative positions in the income distribution from 1955 to 2015.
Baseline is current law plus the repeal of the AMT. Proposal would implement President Trump's proposed 10%/25%/35% rate structure for the income brackets outlined in...
Baseline is current law plus the repeal of the AMT. Proposal would implement President Trump's proposed 10%/25%/35% rate structure for the income brackets outlined in...
