Individual Taxes: 2001 Tax Act: Accelerate Provisions in EGTRRA

T03-0012 - Option 2: Accelerate Child Tax Credit from $600 to $1,000 and Refundability Rate from 10% to 15% in 2003 Distribution of Income Tax Change by Percentiles, Current Law Baseline, 2003

2003 Distribution by percentiles of increasing the child tax credit from $600 to $1,000 and increasing the refundability rate of the additional child credit from 10 percent to 15 percent.
January 13, 2003
Individual Taxes: 2001 Tax Act: Accelerate Provisions in EGTRRA

T03-0013 - Option 3: Accelerate $1,000 Child Tax Credit to 2003 and then Index Amount Distribution of Income Tax Change by AGI Class, Current Law Baseline, 2010

2010 Distribution by AGI of increasing the child tax credit from $600 to $1,000 in 2003 and then indexing the credit amount for inflation thereafter.
January 13, 2003
Individual Taxes: 2001 Tax Act: Accelerate Provisions in EGTRRA

T03-0010 - Option 1: Accelerate Child Tax Credit from $600 to $1,000 in 2003 Distribution of Income Tax Change by Percentiles, 2003

2003 Distribution by percentiles of increasing the child tax credit from $600 to $1,000.
January 13, 2003
Individual Taxes: 2001 Tax Act: Accelerate Provisions in EGTRRA

T03-0014 - Option 3: Accelerate $1,000 Child Tax Credit to 2003 and then Index Amount Distribution of Income Tax Change by Percentiles, Current Law Baseline, 2010

2010 Distribution by percentiles of increasing the child tax credit from $600 to $1,000 in 2003 and then indexing the credit amount for inflation thereafter.
January 13, 2003
Individual Taxes: 2001 Tax Act: Accelerate Provisions in EGTRRA

T03-0015 - Option 4: Accelerate $1,000 Child Tax Credit to 2003, Index Amount and Thresholds Distribution of Income Tax Change by AGI Class, Current Law Baseline, 2010

2010 Distribution by AGI of increasing the child tax credit from $600 to $1,000 in 2003 and indexing the credit amount and phaseout thresholds for inflation thereafter.
January 13, 2003
Individual Taxes: 2001 Tax Act: Accelerate Provisions in EGTRRA

T03-0016 - Option 4: Accelerate $1,000 Child Tax Credit to 2003, Index Amount and Thresholds Distribution of Income Tax Change by Percentiles, Current Law Baseline, 2010

2010 Distribution by percentiles of increasing the child tax credit from $600 to $1,000 in 2003 and indexing the credit amount and phaseout thresholds for inflation thereafter.
January 13, 2003
Campaigns, Proposals, and Reforms: 2001 Tax Act: Make Provisions in EGTRRA Permanent

T03-0017 - Option 5: Index the $1,000 Child Tax Credit Amount after 2010 Distribution of Income Tax Change by AGI Class, EGTRRA Permanent Baseline, 2012

2012 Distribution by AGI of making the $1,000 child tax credit amount permanent and indexing the amount for inflation after 2010.
January 13, 2003
Campaigns, Proposals, and Reforms: 2001 Tax Act: Make Provisions in EGTRRA Permanent

T03-0018 - Option 5: Index the $1,000 Child Tax Credit Amount after 2010 Distribution of Income Tax Change by Percentiles, EGTRRA Permanent Baseline, 2012

2012 Distribution by percentiles of making the $1,000 child tax credit amount permanent and indexing the amount for inflation after 2010.
January 13, 2003
Federal Budget and Economy

T03-0026 - Administration Stimulus Proposal: Married Filers, Distribution of Income Tax Change by AGI Class, 2003

2003 Distribution by AGI of the Administration's January 2003 Jobs and Growth proposal; for married couples only.
January 13, 2003
Federal Budget and Economy

T03-0025 - Administration Stimulus Proposal: Single Filers, Distribution of Income Tax Change by AGI Class, 2003

2003 Distribution by AGI of the Administration's January 2003 Jobs and Growth proposal; for single individuals only.
January 13, 2003
Federal Budget and Economy

T03-0027 - Administration Stimulus Proposal: Head of Household Filers, Distribution of Income Tax Change by AGI Class, 2003

2003 Distribution by AGI of the Administration's January 2003 Jobs and Growth proposal; for heads of household only.
January 13, 2003
Individual Taxes: Child Tax Credit

T03-0006 - Revenue Effects of Five Child Tax Credit Options for Calendar Years 2003-12

2003-12 calendar year revenue effects of five proposals to enhance the child tax credit.
January 13, 2003
Individual Taxes: Child Tax Credit

T03-0007 - Revenue Effects of Five Child Tax Credit Options for Fiscal Years 2003-12

2003-12 fiscal year revenue effects of five options for enhancing the child tax credit.
January 13, 2003
Individual Taxes: Child Tax Credit

D03-0005 - Value of Child Tax Credit Under Current Law and Five Options

The dollar value of the per-child amount of the child tax credit from 2003-12 under current law, the Administration's January 2003 proposal, and four alternative options.
January 13, 2003
Individual Taxes: 2001 Tax Act: Accelerate Provisions in EGTRRA

T03-0009 - Option 1: Accelerate Child Tax Credit from $600 to $1,000 in 2003 Distribution of Income Tax Change by AGI Class, 2003

2003 Distribution by AGI of increasing the child tax credit from $600 to $1,000.
January 13, 2003
Federal Budget and Economy: Research report

The President's Tax Proposal: First Impressions

[ Brookings Institution] President Bush's new tax plan is an answer in search of a question. It would provide little short-term stimulus. It seems unlikely to provide much of a long-term boost to growth or jobs. It is an incomplete way to reform corporate taxes. It would not boost investor
January 8, 2003William G. Gale
Federal Budget and Economy: Research report

Tax Provisions in The Democratic Stimulus Proposal

This paper outlines the provisions of the Democratic alternative to the President's stimulus plan. Their plan would provide a one-time rebate to working people similar to the program implemented in 2001, but available without regard to tax status. The tax provisions proposed by the Democrats would
January 7, 2003Leonard E. Burman
Federal Budget and Economy: Research report

Tax Provisions in The President's Economic Stimulus Proposals

The President's stimulus plan would accelerate major elements of the income tax cuts enacted in 2001, provide additional temporary AMT relief, exempt dividends earned by individuals from income tax, and provide additional accelerated tax write-offs for small businesses. The tax provisions in the
January 7, 2003Leonard E. Burman
Campaigns, Proposals, and Reforms: 2003 Tax Act: Democratic Alternative to Administration Plan

T03-0004 - Democratic Stimulus Proposal: Distribution of Income Tax Change by AGI Class, 2003

2003 Distribution by AGI of the Democratic payroll tax rebate that was proposed as an alternative to the Administration's January 2003 Jobs and Growth tax package.
January 6, 2003
Campaigns, Proposals, and Reforms: 2003 Tax Act: Democratic Alternative to Administration Plan

T03-0005 - Democratic Stimulus Proposal: Distribution of Income Tax Change by Percentiles, 2003

2003 Distribution by percentiles of the Democratic payroll tax rebate that was proposed as an alternative to the Administration's January 2003 Jobs and Growth tax package.
January 6, 2003
Individual Taxes: Research report

Three-Quarters of Filers Pay More in Payroll Taxes Than in Income Taxes

Recent policy discussions have raised the possibility of payroll tax cuts or income tax credits based on payroll tax payments. In 2003, workers and employers each owe 6.2 percent Social Security tax on the first $87,000 of a worker's earnings, and a 1.45 percent Medicare tax on all wages. Although
January 6, 2003William G. Gale
Individual Taxes: 2001 Tax Act: Economic Growth and Reconciliation Act

T03-0003 - Individual Income Tax Projections ($ billions), 2003-12 Calendar Years

2003-10 calendar year projections of individual income tax revenue under current law, pre-EGTRRA law, EGTRRA-permanent law, and EGTRRA frozen at 2002 level-law.
January 1, 2003
Federal Budget and Economy: 2001 Tax Act: Freeze Provisions in EGTRRA

T03-0002 - Freeze EGTRRA: AMT Participation and Revenue, 2003-12 Calendar Years

Effect in 2003-12 on the number of AMT taxpayers and AMT revenue of freezing, but making permanent, the 2002 individual income tax provisions in EGTRRA.
December 30, 2002
Federal Budget and Economy

T03-0001 - Freeze EGTRRA: Revenue Effects ($ billions), 2003-12

2003-12 calendar and fiscal year revenue effects of freezing, but making permanent, the 2002 individual income tax provisions in EGTRRA.
December 30, 2002
Federal Budget and Economy: Brief

The Big Fix: Stimulate, but Watch the Red Ink

[ L.A. Times ] Four Economic Views, but there's one point on which analysts agree: The U.S. economy is shaky. But beyond that basic truth, there is little consensus. Why things soured, how to get back on track, even how.
December 29, 2002Rudolph G. Penner