Federal Budget and Economy: Research report

Income Tax Burden Peaked in the 1980s

The figure shows one way to assess the federal income tax burden-federal income taxes as a share of income-for a family of four in the middle of the income distribution, and for similar families at twice and half that income level from 1955 to 2001. In 2001, the median family earned $63,278. By
December 23, 2002Leonard E. BurmanElaine Maag
Federal Budget and Economy: Research report

Ten Guidelines for Systematic Reform

Systematic tax reform, that ever-elusive but ever-desirable elf, has made some appearances recently before quickly ducking out of sight. Although many tax enactments involve changing the boundaries of the tax system - say, tax rates or deductions or limits - history warns us that seldom has
December 16, 2002C. Eugene Steuerle
Individual Taxes: Payroll

T02-0027 - $10,000 Exemption for Employee Portion of Payroll Taxes: Distribution of Tax Burden by Income Class, 2003

2003 Distribution by AGI of a $10,000 exemption for the employee portion of payroll taxes.
December 15, 2002
Individual Taxes: Research report

Tax on Social Security Benefits Providing More Trust Fund Revenue

Since 1984, Social Security benefits have been partially subject to federal income tax. The share of benefits subject to tax depends on an expanded measure of income: adjusted gross income plus tax-exempt bond interest and one-half of Social Security benefits. Benefits are only subject to tax if
December 9, 2002Peter Orszag
Federal Budget and Economy: Research report

A Brief History of the Top Tax Rate

When the income tax was first introduced in 1913, it boasted a top rate of a mere 7 percent on those earning above $500,000 (close to $9 million in 2002 dollars). For the nation's wealthiest taxpayers, this was as good as it was ever going to get - this state of affairs lasted just three years. The
November 25, 2002C. Eugene SteuerleAdam Carasso
Individual Taxes: 2001 Tax Act: Economic Growth and Reconciliation Act

T02-0029 - Accelerate 2004 Rate Cuts: AMT Revenue and Taxpayers Affected by AGI Class, 2003

Effects in 2003 on AMT revenue and the distribution by AGI of taxpayers affected by the AMT, from accelerating the individual income tax rate cuts scheduled for 2004.
November 22, 2002
Individual Taxes: Marginal Tax Rates

T02-0030 - Accelerate 2004 Rate Cuts: AMT Revenue and Taxpayers Affected by Percentile, 2003

Effects in 2003 on AMT revenue and the distribution by percentiles of taxpayers affected by the AMT, from accelerating the individual income tax rate cuts scheduled for 2004.
November 22, 2002
Individual Taxes: 2001 Tax Act: Economic Growth and Reconciliation Act

T02-0031 - Accelerate 2006 Rate Cuts: AMT Revenue and Taxpayers Affected by AGI Class, 2003

Effects in 2003 on AMT revenue and the distribution by AGI of taxpayers affected by the AMT, from accelerating the individual income tax rate cuts scheduled for 2006.
November 22, 2002
Individual Taxes: 2001 Tax Act: Economic Growth and Reconciliation Act

T02-0032 - Accelerate 2006 Rate Cuts: AMT Revenue and Taxpayers Affected by Percentile, 2003

Effects in 2003 on AMT revenue and the distribution by percentiles of taxpayers affected by the AMT, from accelerating the individual income tax rate cuts scheduled for 2006.
November 22, 2002
Individual Taxes: Payroll

T02-0028 - $10,000 Exemption for Employee Portion of Payroll Taxes: Distribution of Tax Change by Percentiles, 2003

2003 Distribution by percentiles of a $10,000 exemption for the employee portion of payroll taxes.
November 20, 2002
Individual Taxes: Payroll

T02-0026 - $10,000 Exemption for Employee Portion of Payroll Taxes in 2003: Revenue Costs ($ billions), 2003-12

2003-12 calendar and fiscal year revenue effects of a $10,000 exemption for the employee portion of payroll taxes in 2003.
November 20, 2002
Federal Budget and Economy

T02-0021 - EGTRRA: Distribution of Income Tax Change by AGI Class, 2002

2002 Distribution by AGI of the individual income tax provisions in EGTRRA (the 2001 tax act).
November 18, 2002
Federal Budget and Economy

T02-0022 - EGTRRA: Distribution of Income Tax Change by Percentiles, 2002

2002 Distribution by percentiles of the individual income tax provisions in EGTRRA (the 2001 tax act).
November 18, 2002
Federal Budget and Economy

T02-0024 - EGTRRA: Distribution of Income Tax Change by Percentiles, 2010

2010 Distribution by percentiles of the individual income tax provisions in EGTRRA (the 2001 tax act).
November 18, 2002
Federal Budget and Economy

T02-0023 - EGTRRA: Distribution of Income Tax Change by AGI Class, 2010

2010 Distribution by AGI of the individual income tax provisions in EGTRRA (the 2001 tax act).
November 18, 2002
Federal Budget and Economy: 2001 Tax Act: Economic Growth and Reconciliation Act

T02-0025 - EGTRRA: Distribution of Income Tax Changes and Estate Tax Repeal by Percentiles, 2010

2010 Distribution by percentiles of the individual income tax and estate tax provisions in EGTRRA (the 2001 tax act).
November 18, 2002
Federal Budget and Economy: 2001 Tax Act: Make Provisions in EGTRRA Permanent

T02-0001 - The 2012 distribution by AGI of making the individual income tax provisions in EGTRRA permanent

The 2012 distribution by AGI of making the individual income tax provisions in EGTRRA permanent.
November 17, 2002
Federal Budget and Economy: 2001 Tax Act: Make Provisions in EGTRRA Permanent

T02-0002 - The 2012 distribution by percentiles of making the individual income tax provisions in EGTRRA permanent

The 2012 distribution by percentiles of making the individual income tax provisions in EGTRRA permanent.
November 17, 2002
Federal Budget and Economy: 2001 Tax Act: Accelerate Provisions in EGTRRA

T02-0007 - Accelerate Income Tax Rate Cuts: AMT Taxpayers Affected and Revenue

Effect in 2003-5 on the number of taxpayers affected by the alternative minimum tax (AMT), and AMT revenue, from accelerating the income tax rate cuts scheduled for 2004 and 2006.
November 17, 2002
Individual Taxes: 2001 Tax Act: Accelerate Provisions in EGTRRA

T02-0004 - Accelerate 10-Percent Bracket Expansion and Child Tax Credit Increase: Distribution of Income Tax Change by AGI Class, 2003

The 2003 distribution by AGI of accelerating the $1,000 child tax credit and the widening of the 10-percent tax bracket.
November 17, 2002
Individual Taxes: 2001 Tax Act: Accelerate Provisions in EGTRRA

T02-0005 - Accelerate 10-Percent Bracket Expansion and Child Tax Credit Increase: Distribution of Income Tax Change by Percentiles, 2003

2003 Distribution by percentiles of accelerating the $1,000 child tax credit and the widening of the 10-percent tax bracket.
November 17, 2002
Federal Budget and Economy: 2001 Tax Act: Accelerate Provisions in EGTRRA

T02-0008 - Accelerate 2004 Income Tax Rate Cuts: Distribution of Income Tax Change by AGI Class, 2003

2003 Distribution by AGI from accelerating the individual income tax rate cuts scheduled for 2004.
November 17, 2002
Federal Budget and Economy: 2001 Tax Act: Accelerate Provisions in EGTRRA

T02-0009 - Accelerate 2004 Income Tax Rate Cuts: Distribution of Income Tax Change by Percentiles, 2003

2003 Distribution by percentiles of accelerating the individual income tax rate cuts scheduled for 2004.
November 17, 2002
Federal Budget and Economy: 2001 Tax Act: Accelerate Provisions in EGTRRA

T02-0010 - Accelerate 2006 Income Tax Rate Cuts: Distribution of Income Tax Change by AGI Class, 2003

2003 Distribution by AGI from accelerating the individual income tax rate cuts scheduled for 2006.
November 17, 2002
Federal Budget and Economy: 2001 Tax Act: Accelerate Provisions in EGTRRA

T02-0011 - Accelerate 2006 Income Tax Rate Cuts: Distribution of Income Tax Change by Percentiles, 2003

2003 Distribution by percentiles of accelerating the individual income tax rate cuts scheduled for 2006.
November 17, 2002