Tax Policy Center

Four Options to Reform the Individual Income Tax and Estate Tax

Campaigns, Proposals, and Reforms

2008-17 Static impact on tax liability and revenue for four plans to reform the individual income tax and estate tax against a baseline in which the 2001-06 tax cuts are extended.

May 17, 2007
Campaigns, Proposals, and Reforms

2008-17 Static impact on tax liability and revenue for four plans to reform the individual income tax and estate tax against a baseline in which the 2001-06 tax cuts are extended and the AMT is indexed for inflation from 2006 levels.

May 17, 2007
Campaigns, Proposals, and Reforms

2009 Distribution of federal tax change by cash income class for a plan to reform the individual income and estate tax. The proposal includes replacement of the preferential rates on capital gains and dividends with a partial exclusion; repeal of the individual alternative minimum tax; expansion of the earned income tax credit; and additional changes to the rates, brackets, child tax credit, and other provisions.

May 17, 2007
Campaigns, Proposals, and Reforms

2009 Distribution of federal tax change by cash income percentile for a plan to reform the individual income and estate tax. The proposal includes replacement of the preferential rates on capital gains and dividends with a partial exclusion; repeal of the individual alternative minimum tax; expansion of the earned income tax credit; and additional changes to the rates, brackets, child tax credit, and other provisions.

May 17, 2007
Campaigns, Proposals, and Reforms

2009 Distribution of federal tax change by cash income class for a plan to reform the individual income and estate tax against a baseline in which the 2001-06 tax cuts are extended. The proposal includes replacement of the preferential rates on capital gains and dividends with a partial exclusion; repeal of the individual alternative minimum tax; expansion of the earned income tax credit; and additional changes to the rates, brackets, child tax credit, and other provisions.

May 17, 2007
Campaigns, Proposals, and Reforms

2009 Distribution of federal tax change by cash income percentile for a plan to reform the individual income and estate tax against a baseline in which the 2001-06 tax cuts are extended. The proposal includes replacement of the preferential rates on capital gains and dividends with a partial exclusion; repeal of the individual alternative minimum tax; expansion of the earned income tax credit; and additional changes to the rates, brackets, child tax credit, and other provisions.

May 17, 2007
Campaigns, Proposals, and Reforms

2009 Distribution of federal tax change by cash income class for a plan to reform the individual income and estate tax. The proposal includes replacement of the preferential rates on capital gains and dividends with a partial exclusion; repeal of the individual alternative minimum tax; expansion of the earned income tax credit; and additional changes to the rates, brackets, child tax credit, and other provisions.

May 17, 2007
Campaigns, Proposals, and Reforms

2009 Distribution of federal tax change by cash income percentile for a plan to reform the individual income and estate tax. The proposal includes replacement of the preferential rates on capital gains and dividends with a partial exclusion; repeal of the individual alternative minimum tax; expansion of the earned income tax credit; and additional changes to the rates, brackets, child tax credit, and other provisions.

May 17, 2007
Campaigns, Proposals, and Reforms

2009 Distribution of federal tax change by cash income class for a plan to reform the individual income and estate tax against a baseline in which the 2001-06 tax cuts are extended. The proposal includes replacement of the preferential rates on capital gains and dividends with a partial exclusion; repeal of the individual alternative minimum tax; expansion of the earned income tax credit; and additional changes to the rates, brackets, child tax credit, and other provisions.

May 17, 2007
Campaigns, Proposals, and Reforms

2009 Distribution of federal tax change by cash income percentile for a plan to reform the individual income and estate tax against a baseline in which the 2001-06 tax cuts are extended. The proposal includes replacement of the preferential rates on capital gains and dividends with a partial exclusion; repeal of the individual alternative minimum tax; expansion of the earned income tax credit; and additional changes to the rates, brackets, child tax credit, and other provisions.

May 17, 2007
Campaigns, Proposals, and Reforms

2009 Distribution of federal tax change by cash income class for a plan to reform the individual income and estate tax. The proposal includes replacement of the preferential rates on capital gains and dividends with a partial exclusion; repeal of the individual alternative minimum tax; expansion of the earned income tax credit; and additional changes to the rates, brackets, child tax credit, and other provisions.

May 17, 2007
Campaigns, Proposals, and Reforms

2009 Distribution of federal tax change by cash income percentile for a plan to reform the individual income and estate tax. The proposal includes replacement of the preferential rates on capital gains and dividends with a partial exclusion; repeal of the individual alternative minimum tax; expansion of the earned income tax credit; and additional changes to the rates, brackets, child tax credit, and other provisions.

May 17, 2007
Campaigns, Proposals, and Reforms

2009 Distribution of federal tax change by cash income class for a plan to reform the individual income and estate tax against a baseline in which the 2001-06 tax cuts are extended. The proposal includes replacement of the preferential rates on capital gains and dividends with a partial exclusion; repeal of the individual alternative minimum tax; expansion of the earned income tax credit; and additional changes to the rates, brackets, child tax credit, and other provisions.

May 17, 2007
Campaigns, Proposals, and Reforms

2009 Distribution of federal tax change by cash income percentile for a plan to reform the individual income and estate tax against a baseline in which the 2001-06 tax cuts are extended. The proposal includes replacement of the preferential rates on capital gains and dividends with a partial exclusion; repeal of the individual alternative minimum tax; expansion of the earned income tax credit; and additional changes to the rates, brackets, child tax credit, and other provisions.

May 17, 2007
Campaigns, Proposals, and Reforms

2009 Distribution of federal tax change by cash income class for a plan to reform the individual income and estate tax. The proposal includes replacement of the preferential rates on capital gains and dividends with a partial exclusion; repeal of the individual alternative minimum tax; expansion of the earned income tax credit; and additional changes to the rates, brackets, child tax credit, and other provisions.

May 17, 2007
Campaigns, Proposals, and Reforms

2009 Distribution of federal tax change by cash income percentile for a plan to reform the individual income and estate tax. The proposal includes replacement of the preferential rates on capital gains and dividends with a partial exclusion; repeal of the individual alternative minimum tax; expansion of the earned income tax credit; and additional changes to the rates, brackets, child tax credit, and other provisions.

May 17, 2007
Campaigns, Proposals, and Reforms

2009 Distribution of federal tax change by cash income class for a plan to reform the individual income and estate tax against a baseline in which the 2001-06 tax cuts are extended. The proposal includes replacement of the preferential rates on capital gains and dividends with a partial exclusion; repeal of the individual alternative minimum tax; expansion of the earned income tax credit; and additional changes to the rates, brackets, child tax credit, and other provisions.

May 17, 2007
Campaigns, Proposals, and Reforms

2009 Distribution of federal tax change by cash income percentile for a plan to reform the individual income and estate tax against a baseline in which the 2001-06 tax cuts are extended. The proposal includes replacement of the preferential rates on capital gains and dividends with a partial exclusion; repeal of the individual alternative minimum tax; expansion of the earned income tax credit; and additional changes to the rates, brackets, child tax credit, and other provisions.

May 17, 2007
Campaigns, Proposals, and Reforms

2009 Distribution of federal tax change by cash income class for a plan to reform the individual income and estate tax against a baseline in which the AMT is indexed from 2006 levels. The proposal includes replacement of the preferential rates on capital gains and dividends with a partial exclusion; repeal of the individual alternative minimum tax; expansion of the earned income tax credit; and additional changes to the rates, brackets, child tax credit, and other provisions.

May 17, 2007
Campaigns, Proposals, and Reforms

2009 Distribution of federal tax change by cash income percentile for a plan to reform the individual income and estate tax against a baseline in which the AMT is indexed from 2006 levels. The proposal includes replacement of the preferential rates on capital gains and dividends with a partial exclusion; repeal of the individual alternative minimum tax; expansion of the earned income tax credit; and additional changes to the rates, brackets, child tax credit, and other provisions.

May 17, 2007
Campaigns, Proposals, and Reforms

2009 Distribution of federal tax change by cash income class for a plan to reform the individual income and estate tax against a baseline in which the 2001-06 tax cuts are extended and the AMT is indexed from 2006 levels. The proposal includes replacement of the preferential rates on capital gains and dividends with a partial exclusion; repeal of the individual alternative minimum tax; expansion of the earned income tax credit; and additional changes to the rates, brackets, child tax credit, and other provisions.

May 17, 2007
Campaigns, Proposals, and Reforms

2009 Distribution of federal tax change by cash income percentile for a plan to reform the individual income and estate tax against a baseline in which the 2001-06 tax cuts are extended and the AMT is indexed from 2006 levels. The proposal includes replacement of the preferential rates on capital gains and dividends with a partial exclusion; repeal of the individual alternative minimum tax; expansion of the earned income tax credit; and additional changes to the rates, brackets, child tax credit, and other provisions.

May 17, 2007
Campaigns, Proposals, and Reforms

2009 Distribution of federal tax change by cash income class for a plan to reform the individual income and estate tax against a baseline in which the AMT is indexed from 2006 levels. The proposal includes replacement of the preferential rates on capital gains and dividends with a partial exclusion; repeal of the individual alternative minimum tax; expansion of the earned income tax credit; and additional changes to the rates, brackets, child tax credit, and other provisions.

May 17, 2007
Campaigns, Proposals, and Reforms

2009 Distribution of federal tax change by cash income percentile for a plan to reform the individual income and estate tax against a baseline in which the AMT is indexed from 2006 levels. The proposal includes replacement of the preferential rates on capital gains and dividends with a partial exclusion; repeal of the individual alternative minimum tax; expansion of the earned income tax credit; and additional changes to the rates, brackets, child tax credit, and other provisions.

May 17, 2007
Campaigns, Proposals, and Reforms

2009 Distribution of federal tax change by cash income class for a plan to reform the individual income and estate tax against a baseline in which the 2001-06 tax cuts are extended and the AMT is indexed from 2006 levels. The proposal includes replacement of the preferential rates on capital gains and dividends with a partial exclusion; repeal of the individual alternative minimum tax; expansion of the earned income tax credit; and additional changes to the rates, brackets, child tax credit, and other provisions.

May 17, 2007