Congress headed off for its summer vacation yesterday, exhausted after the protracted wrangling over the debt limit that ended with a whimper when President Obama...
This analysis measures the revenue and distributional impacts of three proposals to limit tax expenditures for higher-income households: the Obama Administration's plan to cap the value of itemized deductions at 28 percent; an effective minimum tax (EMT) to ensure that tax liability is at least a
Report on Federal Expenditures on Children through 2010, a fifth annual report, looks comprehensively at trends in federal spending and tax expenditures on children. This appendix details our data sources, the programs we include, and the methodology used to estimate the percentage of all
2012-21 dynamic revenue table showing effects of limiting itemized deduction, implementing an effective minimum tax and limiting tax expenditures. Under both current law and current policy.
2013 distribution table showing the effects of limiting benefit of tax expenditures for high-income taxpayers under current law by cash income percentile.
2013 distribution table showing the effects of limiting benefit of tax expenditures for high-income taxpayers under current policy by cash income level.
2013 distribution table showing the effects of limiting benefit of tax expenditures for high-income taxpayers under current policy by cash income percentile.
Distribution table, for 2011 by cash income levels, showing the number of tax units with income tax liability and without. For the units without income tax liability there is also a count showing whether this is due to standard tax provisions or tax expenditures.
Distribution table, for 2011 by cash income quintiles, showing the number of tax units with income tax liability and without. For the units without income tax liability there is also a count showing whether this is due to standard tax provisions or tax expenditures.
Distribution table, for 2011 by cash income levels, showing the increase in the number of tax units without income tax liability due to each additional tax expenditures.
Distribution table, for 2011 by cash income quintiles, showing the increase in the number of tax units without income tax liability due to each additional tax expenditures.
Distribution tables, for 2011 by cash income levels, showing the number of tax units with no income tax liabilty due to a specific tax expenditure alone.
