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Income tax (individual)

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Individual Taxes

EITC Parameters

EITC credit rate, minimum income for maximum credit amount, maximum credit amount, and phaseout rate and range, by number of qualifying children, 1975 to 2021.

Individual Taxes

OECD Taxation of Wages Income

Business Taxes

OECD Income Tax Rates

Top personal and corporate income tax rates and disposable income as a share of wages, for OECD countries.

Individual Taxes

OECD Historical Top Marginal Personal Income Tax Rates

Top marginal personal income tax rate for OECD countries.

State and Local Issues

State Income Tax Standard Deductions

Individual Taxes

Holdings of Stock

Direct and indirect family holdings of stock, by selected characteristics of families, for survey years.

Individual Taxes

Unrealized Capital Gains

Family holdings of unrealized capital gains, by types of asset and selected characteristics of families, for survey years.

Individual Taxes

Median Income by Family Characteristics

Median income of families annually by selected family characteristics including type of residence, region, age of householder, family size, race or ethnicity.

Federal Budget and Economy

Historical Shares of Federal Tax Liabilities for All Households

Shares of federal tax liabilities for all households, by comprehensive household income quintile.

Individual Taxes

Historical Average Federal Tax Rates for Nonelderly Childless Households

Average federal tax rates for nonelderly childless households, by comprehensive household income quintile.

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From The Briefing Book

From the Briefing Book

What is the flat tax?

December 23, 2015 by tpcwebsite

Q.

What is the flat tax?

A.

While any tax system with flat rates could be called a flat tax, the name is usually reserved for a system developed by Robert Hall and Alvin Rabushka in 1985. Their flat tax is really a two-part VAT: All value added except wages is taxed at the business level and wages are taxed at the individual level at the same flat rate but with an exemption related to family size.

  • Read more about What is the flat tax?

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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  • © Urban Institute, Brookings Institution, and individual authors, 2020.