Federal Budget and Economy: Research report

Who Receives Homeownership Tax Deductions and How Much?

Some of the costliest tax expenditures the federal government allows go to subsidizing homeownership. In 2004, the total tax expenditure value of the mortgage interest deduction was $70.2 billion while the value for the real estate tax deduction was $19.3 billion. Fifty-four percent of these sums
August 1, 2005Adam Carasso
Individual Taxes: Estate and Gift

T05-0143 - $3.5 Million Exemption Indexed for Inflation After 2010 and 15 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011

2011, $3.5 Million Exemption Indexed for Inflation After 2010 and 15 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate
July 25, 2005
Federal Budget and Economy: Estate and Gift

T05-0144 - $3.5 Million Exemption Indexed for Inflation After 2010 and 15 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses Under $5 Million, 2011

2011, $3.5 Million Exemption Indexed for Inflation After 2010 and 15 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses Under $5 Million
July 25, 2005
Federal Budget and Economy: Estate and Gift

T05-0145 - $3.5 Million Exemption Indexed for Inflation After 2010 and 15 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses, 2011

2011, $3.5 Million Exemption Indexed for Inflation After 2010 and 15 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses
July 25, 2005
Federal Budget and Economy: Estate and Gift

T05-0146 - $3.5 Million Exemption Indexed for Inflation After 2010 and 15 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Returns with any Farm or Business Assets, 2011

2011, $3.5 Million Exemption Indexed for Inflation After 2010 and 15 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Returns with any Farm or Business Assets
July 25, 2005
Federal Budget and Economy: Estate and Gift

T05-0147 - $3.5 Million Exemption Indexed for Inflation After 2010 and 20 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011

2011, $3.5 Million Exemption Indexed for Inflation After 2010 and 20 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate
July 25, 2005
Federal Budget and Economy: Estate and Gift

T05-0148 - $3.5 Million Exemption Indexed for Inflation After 2010 and 20 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses Under $5 Million, 2011

2011, $3.5 Million Exemption Indexed for Inflation After 2010 and 20 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses Under $5 Million
July 25, 2005
Individual Taxes: Estate and Gift

T05-0149 - $3.5 Million Exemption Indexed for Inflation After 2010 and 20 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses, 2011

2011, $3.5 Million Exemption Indexed for Inflation After 2010 and 20 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses
July 25, 2005
Individual Taxes: Estate and Gift

T05-0150 - $3.5 Million Exemption Indexed for Inflation After 2010 and 20 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Returns with any Farm or Business Assets, 2011

2011, $3.5 Million Exemption Indexed for Inflation After 2010 and 20 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Returns with any Farm or Business Assets
July 25, 2005
Federal Budget and Economy: Estate and Gift

T05-0151 - $3.5 Million Exemption Indexed for Inflation After 2010 and 45 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011

2011, $3.5 Million Exemption Indexed for Inflation After 2010 and 45 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate
July 25, 2005
Federal Budget and Economy: Estate and Gift

T05-0152 - $3.5 Million Exemption Indexed for Inflation After 2010 and 45 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses Under $5 Million, 2011

2011, $3.5 Million Exemption Indexed for Inflation After 2010 and 45 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses Under $5 Million
July 25, 2005
Federal Budget and Economy: Estate and Gift

T05-0153 - $3.5 Million Exemption Indexed for Inflation After 2010 and 45 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses, 2011

2011, $3.5 Million Exemption Indexed for Inflation After 2010 and 45 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses
July 25, 2005
Federal Budget and Economy: Estate and Gift

T05-0154 - $3.5 Million Exemption Indexed for Inflation After 2010 and 45 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Returns with any Farm or Business Assets, 2011

2011, $3.5 Million Exemption Indexed for Inflation After 2010 and 45 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Returns with any Farm or Business Assets
July 25, 2005
Federal Budget and Economy: Alternative Minimum Tax

T05-0135 - Repealing the Alternative Minimum Tax, Distribution of Federal Tax Change by Cash Income Class, 2005

2005, Repealing the Alternative Minimum Tax, Distribution of Federal Tax Change by Cash Income Class
July 21, 2005
Individual Taxes: Alternative Minimum Tax

T05-0136 - Repealing the Alternative Minimum Tax, Distribution of Federal Tax Change by Cash Income Percentile, 2005

2005, Repealing the Alternative Minimum Tax, Distribution of Federal Tax Change by Cash Income Percentile
July 21, 2005
Individual Taxes: Alternative Minimum Tax

T05-0137 - Repealing the Alternative Minimum Tax, Distribution of Federal Tax Change by Cash Income Class, 2010

2010, Repealing the Alternative Minimum Tax, Distribution of Federal Tax Change by Cash Income Class
July 21, 2005
Federal Budget and Economy: Alternative Minimum Tax

T05-0138 - Repealing the Alternative Minimum Tax, Distribution of Federal Tax Change by Cash Income Percentile, 2010

2010, Repealing the Alternative Minimum Tax, Distribution of Federal Tax Change by Cash Income Percentile
July 21, 2005
Federal Budget and Economy: Alternative Minimum Tax

T05-0139 - Repealing the Alternative Minimum Tax and the State and Local Tax Deduction, Distribution of Federal Tax Change by Cash Income Class, 2005

2005, Repealing the Alternative Minimum Tax and the State and Local Tax Deduction, Distribution of Federal Tax Change by Cash Income Class
July 21, 2005
Federal Budget and Economy: Alternative Minimum Tax

T05-0140 - Repealing the Alternative Minimum Tax and the State and Local Tax Deduction, Distribution of Federal Tax Change by Cash Income Percentile, 2005

2005, Repealing the Alternative Minimum Tax and the State and Local Tax Deduction, Distribution of Federal Tax Change by Cash Income Percentile
July 21, 2005
Federal Budget and Economy: Alternative Minimum Tax

T05-0141 - Repealing the Alternative Minimum Tax and the State and Local Tax Deduction, Distribution of Federal Tax Change by Cash Income Class, 2010

2010, Repealing the Alternative Minimum Tax and the State and Local Tax Deduction, Distribution of Federal Tax Change by Cash Income Class
July 21, 2005
Individual Taxes: Alternative Minimum Tax

T05-0142 - Repealing the Alternative Minimum Tax and the State and Local Tax Deduction, Distribution of Federal Tax Change by Cash Income Percentile, 2010

2010, Repealing the Alternative Minimum Tax and the State and Local Tax Deduction, Distribution of Federal Tax Change by Cash Income Percentile
July 21, 2005
Federal Budget and Economy: Research report

Gasoline Taxes and Rising Fuel Prices

Although retail gasoline prices have reached an all-time high, gasoline taxes are not to blame. Gasoline taxes (both federal and state) average 43 cents per gallon and have fallen in real terms. Gasoline prices and taxes do vary across regions but there is little correlation between tax rates and
July 18, 2005Sonya HooKim S. Rueben
Individual Taxes: Research report

Estate Tax Reform - A Third Option

Several pressures are combining to force lawmakers to seek a more permanent resolution to the estate tax issue. This article suggests a possible compromise that would enhance the ability of wealthy individuals to avoid paying tax to government and still pass on significant assets to their heirs-but
July 18, 2005C. Eugene Steuerle
Campaigns, Proposals, and Reforms: Research report

The Effects of Tax Software and Paid Preparers on Compliance Costs

In recent years, the percentage of individual taxpayers using paid preparers and software has increased, while the share of taxpayers who self-prepare without software has dropped sharply. Using the Individual Taxpayer Burden Model developed by IBM Business Consulting Services for the IRS, we
July 14, 2005John L. GuytonAdam K. KorobowPeter S. LeeEric Toder
Federal Budget and Economy: Research report

State Tax Credits for Child Care

Child care's costs can be too high for low-income working families. As of 2004, along with a federal credit for child care expenses, 27 states offered tax credits or deductions to offset these expenses. Thirteen states offered a refundable child care credit—at least for low-income families; twelve
July 11, 2005Elaine Maag