Individual Taxes

T15-0197 - Create New Young Child Tax Credit of $1,500 for Families with Children Under 3 Years Old, Extend $3000 Refundability Threshold for CTC and YCTC, Index CTC and YCTC Credit Amounts after 2016, Baseline: Current Law, By Expanded Cash Income Percentile, 2018

December 9, 2015
Individual Taxes

T15-0196 - Create New Young Child Tax Credit of $1,500 for Families with Children Under 3 Years Old, Extend $3000 Refundability Threshold for CTC and YCTC, Index CTC and YCTC Credit Amounts after 2016, Baseline: Current Law, By Expanded Cash Income Level, 2018

December 9, 2015
Individual Taxes

T15-0195 - Option 2A (alternate): Create New Young Child Tax Credit of $1,500 for Families with Children Under 3 Years Old, Extend $3000 Refundability Threshold for CTC and YCTC, Baseline: Current Law, by Expanded Cash Income Percentile, 2018

December 9, 2015
Individual Taxes

T15-0194 - Option 2A (alternate): Create New Young Child Tax Credit of $1,500 for Families with Children Under 3 Years Old, Extend $3000 Refundability Threshold for CTC and YCTC, Baseline: Current Law, by Expanded Cash Income Level, 2018

December 9, 2015
Individual Taxes

T15-0193 - Option 2A: Create New Young Child Tax Credit of $1,500 for Families with Children Under 3 Years Old, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2018

December 9, 2015
Individual Taxes

T15-0192 - Option 2A: Create New Young Child Tax Credit of $1,500 for Families with Children Under 3 Years Old, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2018

December 9, 2015
Individual Taxes

T15-0191 - Option 2: Double Maximum Per Child CTC from $1,000 to $2,000, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2016

December 9, 2015
Individual Taxes

T15-0190 - Option 2: Double Maximum Per Child CTC from $1,000 to $2,000, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2016

December 9, 2015
Individual Taxes

T15-0189 - Option 2: Double Maximum Per Child CTC from $1,000 to $2,000, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2018

December 9, 2015
Individual Taxes

T15-0188 - Option 2: Double Maximum Per Child CTC from $1,000 to $2,000, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2018

December 9, 2015
Individual Taxes

T15-0187 - Option 1 (alternate): Reduce CTC Refundability Threshold to $0, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2018

December 9, 2015
Individual Taxes

T15-0186 - Option 1 (alternate): Reduce CTC Refundability Threshold to $0, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2018

December 9, 2015
Individual Taxes

T15-0185 - Distribution of Benefits from Child Tax Credit with $3,000 Refundability Threshold, by Expanded Cash Income Percentile, 2018

December 9, 2015
Individual Taxes

T15-0184 - Distribution of Benefits from Child Tax Credit with $3,000 Refundability Threshold, by Expanded Cash Income Level, 2018

December 9, 2015
Individual Taxes

T15-0183 - Distribution of Benefits from Child Tax Credit Under Current Law, by Expanded Cash Income Percentile, 2018

December 9, 2015
Individual Taxes

T15-0182 - Distribution of Benefits from Child Tax Credit Under Current Law, by Expanded Cash Income Level, 2018

December 9, 2015
: Daily Deduction

Exits, Powers, and Disputes

Hillary Clinton has another tax idea. Tomorrow the Democratic presidential candidate will share her plan for a corporate “exit tax.” The levy would penalize companies that shift their legal address from the United States to a lower-tax jurisdiction. TPC’s Steve Rosenthal suggested a similar exit
December 8, 2015Renu Zaretsky
Individual Taxes: Research report

Options to Reform the Deduction for Home Mortgage Interest

Taxpayers can currently deduct interest on up to $1 million in acquisition debt used to buy, build, or improve their primary residence or a second designated residence. They can also deduct interest on up to $100,000 in home equity loans or other loans secured by their properties, regardless of the
December 8, 2015Chenxi LuJoseph RosenbergEric Toder
Campaigns, Proposals, and Reforms: Research report

An Analysis of Governor Bush's Tax Plan

This paper analyzes presidential candidate Jeb Bush’s tax proposal. It would reduce individual and business marginal tax rates, curtail tax expenditures, and convert the corporate income tax into a cash-flow consumption tax. The proposal would cut taxes at all income levels, reducing federal
December 8, 2015Leonard E. BurmanWilliam G. GaleJohn IselinJames R. NunnsJeffrey RohalyJoseph RosenbergRoberton C. Williams
Campaigns, Proposals, and Reforms

T15-0181 - Effective Marginal Individual Income Tax Rates (EMTR) On Capital Income, Under Current Law and Gov. Bush's Tax Reform Proposal, By Expanded Cash Income Percentile, 2025

December 8, 2015
Campaigns, Proposals, and Reforms

T15-0180 - Effective Marginal Individual Income Tax Rates (EMTR) On Capital Income, Under Current Law and Gov. Bush's Tax Reform Proposal, By Expanded Cash Income Level, 2025

December 8, 2015
Campaigns, Proposals, and Reforms

T15-0179 - Effective Marginal Tax Rates (EMTR) On Wages and Salaries, Under Current Law and Gov. Bush's Tax Reform Proposal, By Expanded Cash Income Percentile, 2025

December 8, 2015
Campaigns, Proposals, and Reforms

T15-0178 - Effective Marginal Tax Rates (EMTR) On Wages and Salaries, Under Current Law and Gov. Bush's Tax Reform Proposal, By Expanded Cash Income Level, 2025

December 8, 2015
Campaigns, Proposals, and Reforms

T15-0177 - Effective Marginal Individual Income Tax Rates (EMTR) On Capital Income, Under Current Law and Gov. Bush's Tax Reform Proposal, By Expanded Cash Income Percentile, 2017

December 8, 2015
Campaigns, Proposals, and Reforms

T15-0176 - Effective Marginal Individual Income Tax Rates (EMTR) On Capital Income, Under Current Law and Gov. Bush's Tax Reform Proposal, By Expanded Cash Income Level, 2017

December 8, 2015