Individual Taxes: Alternative Minimum Tax

T06-0243 - AMT Relief with Pre-EGTRRA Baseline, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2001-16

Preliminary estimates of the cost of AMT relief
September 20, 2006
Individual Taxes: Alternative Minimum Tax

T06-0244 - Previously Enacted AMT Relief and Extension of 2006 AMT Relief, Assuming Permanent Extension of EGTRRA, JGTRRA, and WFTRA Baseline, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-16

Preliminary estimates of the cost of AMT relief
September 20, 2006
Federal Budget and Economy: Testimony

Dynamic Analysis and Scoring

Testimony before the House Committee on the Budget
The testimony discusses the usefulness of dynamic analysis and dynamic scoring for the policymaking process. Burman concludes that dynamic scoring is not feasible because of lack of knowledge about how deficits will be offset, uncertainty about key parameters in economic models, and inherent
September 13, 2006Leonard E. Burman
Federal Budget and Economy

T06-0242 - Combined Impact of EGTRRA, JGTRRA, and WFTRA (Assuming Permanent Extension): Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-16

Impact of EGTRRA, JGTRRA, and WFTRA on Individual Income Tax Liabilities.
August 30, 2006
State and Local Issues: Research report

State-Level Estate and Inheritance Taxes

The Economic Growth and Taxpayer Relief Reconciliation Act of 2001 (EGTRRA) phased out the state death tax credit from 2002 to 2004, eliminating it completely for 2005. Prior to EGTRRA, almost all states collected a "pick-up" tax that was equivalent to the federal credit. In 2000, estate and
August 28, 2006Leonard E. BurmanSonya Hoo
State and Local Issues: State Revenues and Expenditures

State Estate Tax Revenue 2000, 2005, 2007

estate, inheritence, and gift tax receipts as a share of total tax receipts, by state.
August 21, 2006
State and Local Issues: State Revenues and Expenditures

State Tax Collection Shares by Type 2000-2013

percentage of state revenues from each source.
August 21, 2006
State and Local Issues: Main Features of State Tax Systems

Deed Transfer and Mortgage Tax Rates 2006, 2012

comparison of state deed transfer and mortgage tax rates.
August 20, 2006
State and Local Issues: Main Features of State Tax Systems

Supermajority Requirements 2005, 2006, 2010

comparison of state supermajority requirements.
August 20, 2006
Federal Budget and Economy: 2001 Tax Act: Make Provisions in EGTRRA Permanent

T06-0240 - H.R. 4 as Passed by the House and Senate: The Pension Protection Act of 2006, Distribution of Federal Tax Change by Cash Income Class, 2011

Preliminary estimates of H.R. 4: The Pension Protection Act of 2006
August 3, 2006
Federal Budget and Economy: 2001 Tax Act: Make Provisions in EGTRRA Permanent

T06-0241 - H.R. 4 as Passed by the House and Senate: The Pension Protection Act of 2006, Distribution of Federal Tax Change by Cash Income Percentile, 2011

Preliminary estimates of H.R. 4: The Pension Protection Act of 2006
August 3, 2006
Individual Taxes: Estate and Gift

T06-0236 - H.R. 5970 as Passed by the House, Fully-Phased In at 2006 Income and Wealth Levels with Lowest Rate of 20 Percent, Distribution of Tax Change by Cash Income Class

Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
August 1, 2006
Individual Taxes: Estate and Gift

T06-0237 - H.R. 5970 as Passed by the House, Fully-Phased In at 2006 Income and Wealth Levels with Lowest Rate of 20 Percent, Distribution of Tax Change by Cash Income Percentile

Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
August 1, 2006
Individual Taxes: Estate and Gift

T06-0238 - H.R. 5970 as Passed by the House, Fully-Phased In at 2006 Income and Wealth Levels with Lowest Rate of 15 Percent, Distribution of Tax Change by Cash Income Class

Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
August 1, 2006
Individual Taxes: Estate and Gift

T06-0239 - H.R. 5970 as Passed by the House, Fully-Phased In at 2006 Income and Wealth Levels with Lowest Rate of 15 Percent, Distribution of Tax Change by Cash Income Percentile

Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
August 1, 2006
Individual Taxes: Repeal Elements of 2001 and 2003 Tax Acts

T06-0223 - H.R.5970 as Passed by the House, Estate Tax Returns and Liability, 2007-16

Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
July 31, 2006
Individual Taxes: Repeal Elements of 2001 and 2003 Tax Acts

T06-0215 - H.R.5970 as Passed by the House, Fully Phased In at 2011 Wealth Levels with 20 Percent CG Rate, Distribution by Size of Gross Estate, 2011

Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
July 31, 2006
Individual Taxes: Repeal Elements of 2001 and 2003 Tax Acts

T06-0216 - H.R.5970 as Passed by the House, Fully Phased In at 2011 Wealth Levels with 20 Percent CG Rate, Distribution by Size of Gross Estate, Farms and Businesses Under $5 Million, 2011

Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
July 31, 2006
Individual Taxes: Repeal Elements of 2001 and 2003 Tax Acts

T06-0217 - H.R.5970 as Passed by the House, Fully Phased In at 2011 Wealth Levels with 20 Percent CG Rate, Distribution by Size of Gross Estate, Farms and Businesses, 2011

Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
July 31, 2006
Individual Taxes: Repeal Elements of 2001 and 2003 Tax Acts

T06-0218 - H.R.5970 as Passed by the House, Fully Phased In at 2011 Wealth Levels with 20 Percent CG Rate, Distribution by Size of Gross Estate, Returns with any Farm or Business Assets, 2011

Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
July 31, 2006
Individual Taxes: Repeal Elements of 2001 and 2003 Tax Acts

T06-0219 - H.R.5970 as Passed by the House, Fully Phased In at 2011 Wealth Levels with 15 Percent CG Rate, Distribution by Size of Gross Estate, 2011

Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
July 31, 2006
Individual Taxes: Repeal Elements of 2001 and 2003 Tax Acts

T06-0220 - H.R.5970 as Passed by the House, Fully Phased In at 2011 Wealth Levels with 15 Percent CG Rate, Distribution by Size of Gross Estate, Farms and Businesses Under $5 Million, 2011

Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
July 31, 2006
Individual Taxes: Repeal Elements of 2001 and 2003 Tax Acts

T06-0221 - H.R.5970 as Passed by the House, Fully Phased In at 2011 Wealth Levels with 15 Percent CG Rate, Distribution by Size of Gross Estate, Farms and Businesses, 2011

Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
July 31, 2006
Individual Taxes: Repeal Elements of 2001 and 2003 Tax Acts

T06-0222 - H.R.5970 as Passed by the House, Fully Phased In at 2011 Wealth Levels with 15 Percent CG Rate, Distribution by Size of Gross Estate, Returns with any Farm or Business Assets, 2011

Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
July 31, 2006
Individual Taxes: Current Law

T06-0224 - Current-Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, 2015

2015, Current-Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate
July 31, 2006