Individual Taxes: Current Law

T07-0205 - Distribution of AMT Taxpayers with Income or Loss Reported on Schedules C, E, or F, By Cash Income Class, 2007

2007 Distribution of tax units and tax units subject to the AMT by cash income class for all tax units and tax units with business income
July 17, 2007
Federal Budget and Economy: Research report

Encouraging Homeownership Through the Tax Code

Americans are taught from an early age to aspire to homeownership, and several long-standing federal institutions and regulations support owner-occupied residential housing. The income tax deduction for mortgage interest payments is possibly the best-known federal housing policy. Evidence suggests
June 27, 2007William G. GaleJonathan GruberSeth Stephens-Davidowitz
Individual Taxes: Testimony

The Individual Alternative Minimum Tax

Testimony before the U.S. Senate Committee on Finance
The AMT threatens to grow from a footnote in the tax code to a major scourge affecting tens of millions of taxpayers every year. The practice in recent years has been to patch the AMT every year or two on a temporary basis so that not too many people are affected. The latest patch expired at the
June 27, 2007Leonard E. Burman
Individual Taxes: Federal Tax Components and Credits by State

Individual Income Tax Returns by State and AGI, 2003-2010

number of returns and adjusted gross income, by state and by size of AGI.
June 26, 2007
Federal Budget and Economy: Research report

The Distribution of Federal Taxes

Overall, the federal tax system is highly progressive: On average, households with higher incomes pay taxes that are a larger share of their income. The 2007 average effective federal tax rate tax paid as a percentage of cash income rises from 3.4 percent for the bottom quintile or fifth of the
June 25, 2007
Federal Budget and Economy: Research report

A Proposal to Finance Long-Term Care Services through Medicare with an Income Tax Surcharge

This paper proposes to expand Medicare to cover comprehensive long-term care services, including home care and custodial nursing home care. These services would be financed by a surcharge on federal income taxes. Unlike the regressive payroll tax that finances Medicares hospitalization coverage,
June 22, 2007Richard W. JohnsonLeonard E. Burman
Individual Taxes: Alternative Minimum Tax

T07-0184 - Increase Childless EITC Phase-in and Phase-out Rates to 15.3% and Increase Phase-out Threshold to $10,700, Assuming No Change in Filing Behavior, Distribution of Federal Tax Change by Cash Income Class, 2008

2008 Distribution of federal tax change by cash income class for an increase in the childless earned income tax credit (EITC) phase-in and phase-out rates to 15.3 percent combined with an increase in the phase-out threshold to $10,700, assuming no change in filing behavior results from the credit's
June 21, 2007
Individual Taxes: Alternative Minimum Tax

T07-0185 - Increase Childless EITC Phase-in and Phase-out Rates to 15.3% and Increase Phase-out Threshold to $10,700, Assuming No Change in Filing Behavior, Distribution of Federal Tax Change by Cash Income Percentile, 2008

2008 Distribution of federal tax change by cash income percentile for an increase in the childless earned income tax credit (EITC) phase-in and phase-out rates to 15.3 percent combined with an increase in the phase-out threshold to $10,700, assuming no change in filing behavior results from the
June 21, 2007
Individual Taxes: Alternative Minimum Tax

T07-0186 - Increase Childless EITC Phase-in and Phase-out Rates to 15.3% and Increase Phase-out Threshold to $10,700, Assuming All Eligible Tax Units File to Claim the Credit, Distribution of Federal Tax Change by Cash Income Class, 2008

2008 Distribution of federal tax change by cash income class for an increase in the childless earned income tax credit (EITC) phase-in and phase-out rates to 15.3 percent combined with an increase in the phase-out threshold to $10,700, assuming all eligible tax units who do not currently file begin
June 21, 2007
Individual Taxes: Alternative Minimum Tax

T07-0187 - Increase Childless EITC Phase-in and Phase-out Rates to 15.3% and Increase Phase-out Threshold to $10,700, Assuming All Eligible Tax Units File to Claim the Credit, Distribution of Federal Tax Change by Cash Income Percentile, 2008

2008 Distribution of federal tax change by cash income percentile for an increase in the childless earned income tax credit (EITC) phase-in and phase-out rates to 15.3 percent combined with an increase in the phase-out threshold to $10,700, assuming all eligible tax units who do not currently file
June 21, 2007
State and Local Issues: Alternative Minimum Tax

T07-0188 - Repeal State and Local Tax Deduction, Distribution of Federal Tax Change by Cash Income Class, 2011

2011 Distribution of federal tax change by cash income class for repeal of the state and local tax deduction, assuming the 2001-2006 tax cuts expire after 2010
June 21, 2007
State and Local Issues: Alternative Minimum Tax

T07-0189 - Repeal State and Local Tax Deduction, Distribution of Federal Tax Change by Cash Income Percentile, 2011

2011 Distribution of federal tax change by cash income percentile for repeal of the state and local tax deduction, assuming the 2001-2006 tax cuts expire after 2010
June 21, 2007
State and Local Issues: Alternative Minimum Tax

T07-0190 - Repeal State and Local Tax Deduction and Repeal AMT, Distribution of Federal Tax Change by Cash Income Class, 2011

2011 Distribution of federal tax change by cash income class for repeal of the state and local tax deduction combined with repeal of the individual alternative minimum tax (AMT)
June 21, 2007
State and Local Issues: Alternative Minimum Tax

T07-0191 - Repeal State and Local Tax Deduction and Repeal AMT, Distribution of Federal Tax Change by Cash Income Percentile, 2011

2011 Distribution of federal tax change by cash income percentile for repeal of the state and local tax deduction combined with repeal of the individual alternative minimum tax (AMT)
June 21, 2007
State and Local Issues: Alternative Minimum Tax

T07-0192 - Repeal State and Local Tax Deduction and Repeal AMT, Distribution of Federal Tax Change by Cash Income Class for Joint Tax Units, 2011

2011 Distribution of federal tax change by cash income class for repeal of the state and local tax deduction combined with repeal of the individual alternative minimum tax, showing the effects on married couples filing a joint return only
June 21, 2007
State and Local Issues: Alternative Minimum Tax

T07-0193 - Repeal State and Local Tax Deduction and Repeal AMT, Distribution of Federal Tax Change by Cash Income Percentile for Joint Tax Units, 2011

2011 Distribution of federal tax change by cash income percentile for repeal of the state and local tax deduction combined with repeal of the individual alternative minimum tax, showing the effects on married couples filing a joint return only
June 21, 2007
State and Local Issues: Alternative Minimum Tax

T07-0194 - Repeal State and Local Tax Deduction and Repeal AMT, Distribution of Federal Tax Change by Cash Income Class for Single Tax Units, 2011

2011 Distribution of federal tax change by cash income class for repeal of the state and local tax deduction combined with repeal of the individual alternative minimum tax (AMT), showing the effects on single tax units only (exlcuding those eligible for head of household filing status)
June 21, 2007
State and Local Issues: Alternative Minimum Tax

T07-0195 - Repeal State and Local Tax Deduction and Repeal AMT, Distribution of Federal Tax Change by Cash Income Percentile for Single Tax Units, 2011

2011 Distribution of federal tax change by cash income percentile for repeal of the state and local tax deduction combined with repeal of the individual alternative minimum tax (AMT), showing the effects on single tax units only (exlcuding those eligible for head of household filing status)
June 21, 2007
State and Local Issues: Alternative Minimum Tax

T07-0196 - Repeal State and Local Tax Deduction Against Tax Cuts Extended Baseline, Distribution of Federal Tax Change by Cash Income Class, 2011

2011 Distribution of federal tax change by cash income class for repeal of the state and local tax deduction assuming the 2001-2006 tax cuts are extended
June 21, 2007
State and Local Issues: Alternative Minimum Tax

T07-0197 - Repeal State and Local Tax Deduction Against Tax Cuts Extended Baseline, Distribution of Federal Tax Change by Cash Income Percentile, 2011

2011 Distribution of federal tax change by cash income percentile for repeal of the state and local tax deduction assuming the 2001-2006 tax cuts are extended
June 21, 2007
State and Local Issues: Alternative Minimum Tax

T07-0198 - Repeal State and Local Tax Deduction and Repeal AMT Against Tax Cuts Extended Baseline, Distribution of Federal Tax Change by Cash Income Class, 2011

2011 Distribution of federal tax change by cash income class for repeal of the state and local tax deduction combined with repeal of the individual alternative minimum tax (AMT), assuming the 2001-2006 tax cuts are extended
June 21, 2007
State and Local Issues: Alternative Minimum Tax

T07-0199 - Repeal State and Local Tax Deduction and Repeal AMT Against Tax Cuts Extended Baseline, Distribution of Federal Tax Change by Cash Income Percentile, 2011

2011 Distribution of federal tax change by cash income percentile for repeal of the state and local tax deduction combined with repeal of the individual alternative minimum tax (AMT), assuming the 2001-2006 tax cuts are extended
June 21, 2007
State and Local Issues: Alternative Minimum Tax

T07-0200 - Repeal State and Local Tax Deduction and Repeal AMT Against Tax Cuts Extended Baseline, Distribution of Federal Tax Change by Cash Income Class for Joint Tax Units, 2011

2011 Distribution of federal tax change by cash income class for repeal of the state and local tax deduction combined with repeal of the individual alternative minimum tax (AMT) assuming the 2001-2006 tax cuts are extended, showing the effects on married couples filing joint returns only
June 21, 2007
State and Local Issues: Alternative Minimum Tax

T07-0201 - Repeal State and Local Tax Deduction and Repeal AMT Against Tax Cuts Extended Baseline, Distribution of Federal Tax Change by Cash Income Percentile for Joint Tax Units, 2011

2011 Distribution of federal tax change by cash income percentile for repeal of the state and local tax deduction combined with repeal of the individual alternative minimum tax (AMT) assuming the 2001-2006 tax cuts are extended, showing the effects on married couples filing joint returns only
June 21, 2007
State and Local Issues: Alternative Minimum Tax

T07-0202 - Repeal State and Local Tax Deduction and Repeal AMT Against Tax Cuts Extended Baseline, Distribution of Federal Tax Change by Cash Income Class for Single Tax Units, 2011

2011 Distribution of federal tax change by cash income class for repeal of the state and local tax deduction combined with repeal of the individual alternative minimum tax (AMT) assuming the 2001-2006 tax cuts are extended, showing the effects on single tax units only (excluding those eligible for
June 21, 2007