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Individual Taxes: Research report

Increasing Family Complexity and Volatility: The Difficulty in Determining Child Tax Benefits

The American family is changing. Individuals marry later, divorce more frequently, or live together without being married. Nonmarital births, complex custody arrangements, and multiple generations of families living together are more common, but the tax system has not kept pace. Although tax
March 3, 2016Elaine MaagH. Elizabeth PetersSara Edelstein
Campaigns, Proposals, and Reforms: Research report

An Analysis of Hillary Clinton's Tax Proposals

Hillary Clinton proposes raising taxes on high-income taxpayers, modifying taxation of multinational corporations, repealing fossil fuel tax incentives, and increasing estate and gift taxes. Her proposals would increase revenue by $1.1 trillion over the next decade. Nearly all of the tax increases
March 3, 2016Richard C. AuxierLeonard E. BurmanJames R. NunnsJeffrey Rohaly
Campaigns, Proposals, and Reforms

T16-0051 - Effective Marginal Individual Income Tax Rates (EMTR) On Capital Income, Under Current Law and Secretary Clinton's Tax Proposals, By Expanded Cash Income Percentile, 2025

March 3, 2016
Campaigns, Proposals, and Reforms

T16-0049 - Effective Marginal Tax Rates (EMTR) On Wages and Salaries, Under Current Law and Secretary Clinton's Tax Proposals, By Expanded Cash Income Percentile, 2025

March 3, 2016
Campaigns, Proposals, and Reforms

T16-0048 - Effective Marginal Tax Rates (EMTR) On Wages and Salaries, Under Current Law and Secretary Clinton's Tax Proposals, By Expanded Cash Income Level, 2025

March 3, 2016
Campaigns, Proposals, and Reforms

T16-0047 - Effective Marginal Individual Income Tax Rates (EMTR) On Capital Income, Under Current Law and Secretary Clinton's Tax Proposals, By Expanded Cash Income Percentile, 2017

March 3, 2016
Campaigns, Proposals, and Reforms

T16-0046 - Effective Marginal Individual Income Tax Rates (EMTR) On Capital Income, Under Current Law and Secretary Clinton's Tax Proposals, By Expanded Cash Income Level, 2017

March 3, 2016
Campaigns, Proposals, and Reforms

T16-0045 - Effective Marginal Tax Rates (EMTR) On Wages and Salaries, Under Current Law and Secretary Clinton's Tax Proposals, By Expanded Cash Income Percentile, 2017

March 3, 2016
Campaigns, Proposals, and Reforms

T16-0044 - Effective Marginal Tax Rates (EMTR) On Wages and Salaries, Under Current Law and Secretary Clinton's Tax Proposals, By Expanded Cash Income Level, 2017

March 3, 2016
Campaigns, Proposals, and Reforms

T16-0043 - Secretary Clinton's Tax Proposals, Baseline: Current Law, by Expanded Cash Income Percentile, 2025

March 3, 2016
Campaigns, Proposals, and Reforms

T16-0042 - Secretary Clinton's Tax Proposals, Baseline: Current Law, by Expanded Cash Income Level, 2025

March 3, 2016
Campaigns, Proposals, and Reforms

T16-0041 - Secretary Clinton's Tax Proposals, Baseline: Current Law, by Expanded Cash Income Percentile, 2017

March 3, 2016
Campaigns, Proposals, and Reforms

T16-0040 - Secretary Clinton's Tax Proposals, Baseline: Current Law, by Expanded Cash Income Level, 2017

March 3, 2016
: Daily Deduction

Tax Talk, Fraud, and Receipts

Will tax talk dominate the GOP debate tonight in Michigan? Will this be the night that the four remaining candidates elaborate on how they’d pay for their proposed and unprecedented tax cuts ? The Tax Hound hopes so. She can hardly wait for the tax plans to garner more attention… and wishes
March 2, 2016Renu Zaretsky
Campaigns, Proposals, and Reforms: TaxVox

TPC Updates Analysis of Ted Cruz’s Tax Proposal To Reflect a Change in His EITC Proposal

After the Tax Policy Center published our analysis of Senator Cruz’s tax plan, the campaign told us that they also intend to expand the Earned Income Tax Credit (EITC) . This change would modestly increase after-tax incomes of low-income families while increasing the cost of the overall Cruz
March 2, 2016Leonard E. Burman
Campaigns, Proposals, and Reforms

T16-0050 - Effective Marginal Individual Income Tax Rates (EMTR) On Capital Income, Under Current Law and Secretary Clinton's Tax Proposals, By Expanded Cash Income Level, 2025

March 2, 2016
Campaigns, Proposals, and Reforms

T16-0039 - Secretary Hillary Clinton's Tax Proposals: Impact on Tax Revenue, 2016-26 by Fiscal Year and Total for FY2027-36

March 2, 2016
Campaigns, Proposals, and Reforms

T16-0036 - Senator Cruz's Tax Reform Plan with EITC Enhancement, by Expanded Cash Income Percentile, 2025

March 2, 2016
Campaigns, Proposals, and Reforms

T16-0035 - Senator Cruz's Tax Reform Plan with EITC Enhancement, by Expanded Cash Income Level, 2025

March 2, 2016
Campaigns, Proposals, and Reforms

T16-0034 - Senator Cruz's Tax Reform Plan with EITC Enhancement, by Expanded Cash Income Percentile, 2017 ¹

March 2, 2016
Campaigns, Proposals, and Reforms

T16-0033 - Senator Cruz's Tax Reform Plan with EITC Enhancement, by Expanded Cash Income Level, 2017

March 2, 2016
Campaigns, Proposals, and Reforms

T16-0032 - Senator Cruz's Tax Reform Plan with EITC Enhancement: Impact on Tax Revenue, 2016-26 by Fiscal Year and Total for FY2027-36

March 2, 2016
: Daily Deduction

What comes after a big night for Clinton and Trump?

Clinton, Trump sweep Super Tuesday primaries. Clinton collected 453 delegates, Trump rounded up 203. But neither landed a knock-out punch. So... on to the next round: 18 delegate-rich contests through March 15 that could largely decide both party races. Maybe voters in Michigan and Missouri will be
March 1, 2016Renu Zaretsky
Campaigns, Proposals, and Reforms: TaxVox

Much Ado About Everything But Tax Plans

When the Tax Hound began its monthly investigations a year ago, we had the modest goal of making tax policy relevant to the every-day concerns of the average taxpayer. At the time, I was drunk with wonky excitement (if that’s possible). “We elect a new president in a year, and we can help make tax policy matter to the average voter! There’ll be candidate proposals, analyses of those plans… It’ll be great!”
March 1, 2016Renu Zaretsky
Federal Budget and Economy: TaxVox

Budgeting for federal lending programs is still a mess 

On Monday, the Government Accountability Office (GAO) defended the current method for budgeting for federal lending programs, known as “credit reform.” By endorsing the status quo, GAO puts itself at odds with the Congressional Budget Office (CBO), which has championed a “fair value” alternative.
March 1, 2016Donald Marron

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