Tax Policy Center

Estate Tax

Individual Taxes: Current Law

2008 distribution of the estate tax by economic income percentile.

October 19, 2008
Individual Taxes: Current Law

2008 distribution of the estate tax by cash income percentile

October 19, 2008
Individual Taxes: Current Law

2008 distribution of the estate tax by estate tax paid

October 19, 2008
Individual Taxes: Current Law

2008 distribution of the estate tax by estate tax paid and marital status

October 19, 2008
Individual Taxes: Current Law

2008 distribution of estate tax by amount of estate tax paid for farm and business returns

October 19, 2008
Individual Taxes: Current Law

2004-2018 revenue projections for estate tax returns and liability under pre-EGTRRA law and current law

October 19, 2008
Individual Taxes: Current Law

2009 and 2011 distribution of the estate tax by economic income percentile

October 19, 2008
Individual Taxes: Current Law

2009 and 2011 distribution of the estate tax by amount of estate tax paid

October 19, 2008
Individual Taxes: Current Law

2009 and 2011 distribution of the estate tax by amount of estate tax paid for small farm and business returns

October 19, 2008
Individual Taxes: Current Law

Estate tax returns and liability under current law and a variety of reform proposals, 2008-2018

October 19, 2008
Individual Taxes: Current Law

2011 distribution of gross estate and net estate tax by size of gross estate

October 19, 2008
Individual Taxes: Current Law

2009-2018 revenue impacts of estate tax repeal and reform proposals

October 19, 2008
Individual Taxes: Estate and Gift

2011 distribution of net estate tax by size of gross estate under Senator Obama's proposal, which raises the exemption to $3.5 million and has a top rate of 45 percent.

October 19, 2008
Individual Taxes: Estate and Gift

2011 distribution of gross estate and net estate tax by size of gross estate under Senator McCain's proposal, which raises the exemption to $5 million and has a rate of 15 percent.

October 19, 2008
Individual Taxes: Estate and Gift

2011 distribution of gross estate and net estate tax by size of gross estate under Carper proposal, which increases the exemption to $3.5 million indexed for inflation after 2009 and has a rate of 45 percent.

October 19, 2008
Individual Taxes: Estate and Gift

2011 distribution of gross estate and net estate tax by size of gross estate under the Kyl proposal, which has an exemption of $5 million and a top rate of 30 percent

October 19, 2008
Individual Taxes: Estate and Gift

2011 distribution of gross estate and net estate tax by size of gross estate under Pomeroy proposal, which has an exemption of $3.5 million with a rate of 47 percent.

October 19, 2008
Individual Taxes: Estate and Gift

2011 distribution of gross estate and net estate tax by size of gross estate under McDermott proposal, which has an exemption of $2 million indexed for inflation after 2009 and a top rate of 55 percent

October 19, 2008
Individual Taxes: Estate and Gift

2011 distribution of gross estate and net estate tax by size of gross estate under the Salazar proposal, which would exclude the adjusted value of qualified farmland from taxable estate

October 19, 2008