Federal Budget and Economy: Child Tax Credit

T05-0182 - Option #4: Refundability threshold at $5,000, no indexing, and a minimum credit of $100, Distribution of Federal Tax Benefits by Cash Income Class, 2010

2010, Option #4: Refundability threshold at $5,000, no indexing, and a minimum credit of $100, Distribution of Federal Tax Benefits by Cash Income Class
October 2, 2005
Federal Budget and Economy: Child Tax Credit

T05-0183 - Option #4: Refundability threshold at $5,000, no indexing, and a minimum credit of $100, Distribution of Federal Tax Benefits by Cash Income Percentile, 2010

2010, Option #4: Refundability threshold at $5,000, no indexing, and a minimum credit of $100, Distribution of Federal Tax Benefits by Cash Income Percentile
October 2, 2005
Federal Budget and Economy: Child Tax Credit

T05-0184 - Option #5: Refundability threshold at $7,500, no indexing, and a minimum credit of $100, Distribution of Federal Tax Benefits by Cash Income Class, 2006

2006, Option #5: Refundability threshold at $7,500, no indexing, and a minimum credit of $100, Distribution of Federal Tax Benefits by Cash Income Class
October 2, 2005
Federal Budget and Economy: Child Tax Credit

T05-0185 - Option #5: Refundability threshold at $7,500, no indexing, and a minimum credit of $100, Distribution of Federal Tax Benefits by Cash Income Percentile, 2006

2006, Option #5: Refundability threshold at $7,500, no indexing, and a minimum credit of $100, Distribution of Federal Tax Benefits by Cash Income Percentile
October 2, 2005
Individual Taxes: Child Tax Credit

T05-0186 - Option #5: Refundability threshold at $7,500, no indexing, and a minimum credit of $100, Distribution of Federal Tax Benefits by Cash Income Class, 2010

2010, Option #5: Refundability threshold at $7,500, no indexing, and a minimum credit of $100, Distribution of Federal Tax Benefits by Cash Income Class
October 2, 2005
Individual Taxes: Child Tax Credit

T05-0187 - Option #5: Refundability threshold at $7,500, no indexing, and a minimum credit of $100, Distribution of Federal Tax Benefits by Cash Income Percentile, 2010

2010, Option #5: Refundability threshold at $7,500, no indexing, and a minimum credit of $100, Distribution of Federal Tax Benefits by Cash Income Percentile
October 2, 2005
Federal Budget and Economy: Child Tax Credit

T05-0188 - Option #6: Refundability threshold at $10,000, no indexing, and a minimum credit of $100, Distribution of Federal Tax Benefits by Cash Income Class, 2006

2006, Option #6: Refundability threshold at $10,000, no indexing, and a minimum credit of $100, Distribution of Federal Tax Benefits by Cash Income Class
October 2, 2005
Federal Budget and Economy: Child Tax Credit

T05-0189 - Option #6: Refundability threshold at $10,000, no indexing, and a minimum credit of $100, Distribution of Federal Tax Benefits by Cash Income Percentile, 2006

2006, Option #6: Refundability threshold at $10,000, no indexing, and a minimum credit of $100, Distribution of Federal Tax Benefits by Cash Income Percentile
October 2, 2005
Federal Budget and Economy: Child Tax Credit

T05-0190 - Option #6: Refundability threshold at $10,000, no indexing, and a minimum credit of $100, Distribution of Federal Tax Benefits by Cash Income Class, 2010

2010, Option #6: Refundability threshold at $10,000, no indexing, and a minimum credit of $100, Distribution of Federal Tax Benefits by Cash Income Class
October 2, 2005
Federal Budget and Economy: Child Tax Credit

T05-0191 - Option #6: Refundability threshold at $10,000, no indexing, and a minimum credit of $100, Distribution of Federal Tax Benefits by Cash Income Percentile, 2010

2010, Option #6: Refundability threshold at $10,000, no indexing, and a minimum credit of $100, Distribution of Federal Tax Benefits by Cash Income Percentile
October 2, 2005
Federal Budget and Economy: Revenue Raising Options

T05-0161 - Partial Rollback of Individual Income Tax Cuts Benefiting High-Income Earners, Static Impact on Individual Income Tax Liability and Revenue, 2006-15

2006-15, Partial Rollback of Individual Income Tax Cuts Benefiting High-Income Earners: Static Impact on Individual Income Tax Liability and Revenue
September 29, 2005
Federal Budget and Economy: Research report

An International Perspective on Gasoline Taxes

While U.S. gasoline prices were indeed at a historical high after Katrina, they are both declining and much lower than gas prices in other countries.
September 26, 2005Sonya HooRobert D. Ebel
Federal Budget and Economy: 2003 Tax Act: Jobs and Growth Tax Relief Reconciliation Act

T05-0160 - Reduction in Rates for Long-Term Capital Gains and Qualifying Dividends, Distribution of Tax Change by Tax Bracket, 2005

2005, Reduction in Rates for Long-Term Capital Gains and Qualifying Dividends, Distribution of Tax Change by Tax Bracket
September 21, 2005
Federal Budget and Economy: Revenue Raising Options

T05-0159 - Partial Rollback of Individual Income Tax Cuts Benefiting High-Income Earners, Static Impact on Individual Income Tax Liability and Revenue, 2006-15

2006-15, Partial Rollback of Individual Income Tax Cuts Benefiting High-Income Earners: Static Impact on Individual Income Tax Liability and Revenue
September 20, 2005
Federal Budget and Economy

T05-0155 - Single Filers, Federal Tax Change Relative to Pre-EGTRRA Law Distribution by AGI Class, Percentile of Tax Change, 2005

2005, Federal Tax Change Relative to Pre-EGTRRA Law Distribution by AGI Class, Percentile of Tax Change, Single Filers
September 19, 2005
Federal Budget and Economy

T05-0156 - Married Filing Jointly Filers, Federal Tax Change Relative to Pre-EGTRRA Law Distribution by AGI Class, Percentile of Tax Change, 2005

2005, Federal Tax Change Relative to Pre-EGTRRA Law Distribution by AGI Class, Percentile of Tax Change, Married Filing Jointly Filers
September 19, 2005
Federal Budget and Economy

T05-0157 - Head of Household Filers, Federal Tax Change Relative to Pre-EGTRRA Law Distribution by AGI Class, Percentile of Tax Change, 2005

2005, Federal Tax Change Relative to Pre-EGTRRA Law Distribution by AGI Class, Percentile of Tax Change, Head of Household Filers
September 19, 2005
Federal Budget and Economy

T05-0158 - Married Filing Separately Filers, Federal Tax Change Relative to Pre-EGTRRA Law Distribution by AGI Class, Percentile of Tax Change, 2005

2005, Federal Tax Change Relative to Pre-EGTRRA Law Distribution by AGI Class, Percentile of Tax Change, Married Filing Separately Filers
September 19, 2005
Individual Taxes: Research report

The Hefty Penalty on Marriage Facing Many Households with Children

Over the past seventy years Congress has enacted dozens of tax and transfer programs, giving little if any attention to the marriage subsidies and penalties that they inadvertently impose. Although the programs affect both rich and poor Americans, the penalties fall most heavily on low- or moderate
September 13, 2005Adam CarassoC. Eugene Steuerle
Campaigns, Proposals, and Reforms: Research report

Consumption Taxes in the United States and Abroad

The United States collects much less revenue in consumption taxes than do other OECD countries.
September 12, 2005William G. GaleSeth Stephens-Davidowitz
Federal Budget and Economy: Brief

Time To Take Federal Budget Off Autopilot

[ Investor's Business Daily ] In this article, Senior Fellows Rudolph Penner and Eugene Steuerle diagnose the hidden calamity confronting the federal budget and offer a mix of simple, powerful mechanisms to "make the budget ever more responsible instead of ever less." Currently, Social Security,
August 29, 2005C. Eugene SteuerleRudolph G. Penner
Federal Budget and Economy: Brief

The Distributional Consequences of Federal Assistance for Higher Education

The Intersection of Tax and Spending Programs
For nearly a decade, federal higher education subsidies have increasingly been delivered through the tax code rather than through direct spending programs such as grants, loan subsidies, and work study. This paper reviews the results of using new modules in the TRIM and Tax Policy Center
August 19, 2005Leonard E. BurmanElaine MaagPeter OrszagJohn O'Hare
Individual Taxes: Research report

Penalties on IRAs and 401(k)s

The leading policy goal for 401(k)-type plans and Individual Retirement Accounts is to help families accumulate wealth for retirement. Given this objective, policy-makers have created tax penalties for either withdrawing funds too quickly or too slowly. This Tax Fact explores these tax penalties,
August 15, 2005Peter Orszag
Business Taxes: Research report

Expanded Information Reporting For Charitable Giving

The IRS does not administer well items for which it does not have information reporting. Extending information reporting to most charitable contributions would simplify life for most individual givers, improve compliance, and likely be better for the charitable sector as well. An improved
August 15, 2005C. Eugene Steuerle
Individual Taxes: Research report

Improved Information Reporting for Capital Gains

Eugene Steuerle suggests one ripe area for expanded reporting involving capital gains, particularly from mutual funds and brokerage houses. The IRS could match net gains from information reports with what taxpayers report on their returns, taxpayers would not be faced with multiple choices, they
August 8, 2005C. Eugene Steuerle