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Income tax (individual)

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From TaxVox

States Forecast Weaker Revenue Growth Ahead of Growing Uncertainties

From TaxVox

Scott’s “Skin In The Game” Plan Could Raise Taxes By $100 Billion in 2022, Mostly On Low- And Moderate-Income Households

From TaxVox

A $25,000 SALT Deduction Cap Would Be Only A Modest Improvement Over The House’s $80,000 Version

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From the Briefing Book

What is the difference between marginal and average tax rates?

December 20, 2015 by tpcwebsite

Q.

What is the difference between marginal and average tax rates?

A.

Average tax rates measure tax burden, while marginal tax rates measure the impact of taxes on incentives to earn, save, invest, or spend.

  • Read more about What is the difference between marginal and average tax rates?

What policy reforms could simplify the tax code?

February 12, 2016 by tpcwebsite

Q.

What policy reforms could simplify the tax code?

A.

Reducing the number of distinctions among economic activities and taxpayers’ characteristics would simplify the code, reducing both taxpayers’ compliance costs and governmental administrative costs. Some distinctions among taxpayers promote fairness, so there are trade-offs among goals, but the tax law could be simplified without compromising equity.

  • Read more about What policy reforms could simplify the tax code?

How should progressivity be measured?

December 20, 2015 by tpcwebsite

Q.

How should progressivity be measured?

A.

A broad definition of progressivity, that tax burdens rise with household income, masks a host of ambiguities in measuring the effect of a tax change. The percentage change in after-tax income is the most reliable measure of the progressivity of such a change.

  • Read more about How should progressivity be measured?

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