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Document Type: Article/Tax Facts

1-10 of 178     Back to Types Next>>

Taxation of Dependents Under the Income Tax (Article/Tax Facts)
Jim Nunns

This Tax Fact explores the taxation of dependents under the income tax.

Published: 01/04/16
Availability:   PDF

Taxing Carbon and Recycling the Revenue: Who Wins and Loses? (Article/Tax Facts)
Donald MarronEric ToderLydia Austin

This Tax Fact explores the distributional impact of taxing carbon dioxide to combat climate change and in recycling the revenues into tax cuts.

Published: 11/30/15
Availability:   PDF

3 Facts About the Research Tax Credit (Article/Tax Facts)
Joseph Rosenberg

This Tax Fact provides three facts about the R&E credit based on data published by the Statistics of Income Division of the IRS.

Published: 08/04/15
Availability:   PDF

Payroll Taxes for U.S. Retirement, Health, and Disability Programs (Article/Tax Facts)
Caleb QuakenbushC. Eugene Steuerle

Payroll taxes are used to finance major social welfare programs for the elderly and disabled in the United States. Most working households pay more in payroll taxes than in income taxes each year and can contribute hundreds of thousands of dollars toward these programs over a career.

Published: 06/25/15
Availability:   PDF

Most People Receive Refunds at Tax Time (Article/Tax Facts)
Elaine MaagElena Ramirez

Taxpayers routinely have too much income tax withheld. Of the 126 million tax returns the IRS processed through April 17, 2015, almost three-quarters resulted in a refund. The average refund was $2,711 with higher average refunds going to the earliest filers.

Published: 06/09/15
Availability:   PDF

Expiring Provisions With Perpetual Life (Article/Tax Facts)
Lydia AustinEric Toder

Many of the most expensive “temporary” tax extenders have been extended numerous times in the past.

Published: 05/21/15
Availability:   PDF

Composition of Income Reported on Tax Returns in 2012 (Article/Tax Facts)
Lydia AustinRoberton Williams

As income increases, the composition of income changes substantially. For most taxpayers, salaries and wages contribute the most. But higher-earners typically report income from capital gains and businesses.

Published: 03/02/15
Availability:   PDF

Changes in Income Reported on Federal Tax Returns (Article/Tax Facts)
Roberton WilliamsLydia Austin

The composition of reported income has changed markedly since 1952. Investment income has continued to grow, along with business income, interrupted only by periodic economic downturns. Meanwhile, salaries and wages have declined as a share of income.

Published: 01/07/15
Availability:   PDF

Angel Investor Tax Credits (Article/Tax Facts)
Norton Francis

High net worth investors can reduce the cost of an investment in 29 states by claiming an "angel investor" tax credit. In most states, the credit is worth more than 25 percent of the investments and can be transferred to another taxpayer if it exceeds the investor's liability. States hope the credit will develop high tech clusters and generate economic activity.

Published: 11/25/14
Availability:   PDF

Flow-Through Business Income as a Share of AGI (Article/Tax Facts)
Joseph Rosenberg

This Tax Fact documents the increasing share of flow-through business income as a percentage of adjusted gross income (AGI) reported on individual income tax returns. In 2012, net income from sole proprietorships, partnerships, and S corporations totaled nearly $840 billion and accounted for more than 9 percent of total AGI.

Published: 09/29/14
Availability:   PDF

1-10 of 178     Back to Types Next>>