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Table shows the revenue effects of implementing options for taxing pass-through income at preferential rates for fiscal years 2018-27. The baseline is current law with the individual alternative minimum tax (AMT) repealed and individual income tax rates of 12, 25, and 33 percent with the 25 and 33 percent bracket thresholds the same as under current law. These estimates include the effects of microdynamic responses.
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T17-0163 - Distributional Effect of a 15-Percent Top Rate on a Broad Definition of Pass-Through Income, Baseline: Current Law with AMT Repealed and 12/25/33 Rate Structure, by Expanded Cash Income Level, 2018
T17-0164 - Distributional Effect of a 15-Percent Top Rate on a Broad Definition of Pass-Through Income, Baseline: Current Law with AMT Repealed and 12/25/33 Rate Structure, by Expanded Cash Income Percentile, 2018
T17-0165 - Distributional Effect of a 25-Percent Top Rate on a Broad Definition of Pass-Through Income, Baseline: Current Law with AMT Repealed and 12/25/33 Rate Structure, by Expanded Cash Income Level, 2018
T17-0166 - Distributional Effect of a 25-Percent Top Rate on a Broad Definition of Pass-Through Income, Baseline: Current Law with AMT Repealed and 12/25/33 Rate Structure, by Expanded Cash Income Percentile, 2018
T17-0167 - Distributional Effect of a 15-Percent Top Rate on a Narrow Definition of Pass-Through Income, Baseline: Current Law with AMT Repealed and 12/25/33 Rate Structure, by Expanded Cash Income Level, 2018
T17-0168 - Distributional Effect of a 15-Percent Top Rate on a Narrow Definition of Pass-Through Income, Baseline: Current Law with AMT Repealed and 12/25/33 Rate Structure, by Expanded Cash Income Percentile, 2018
T17-0169 - Distributional Effect of a 25-Percent Top Rate on a Narrow Definition of Pass-Through Income, Baseline: Current Law with AMT Repealed and 12/25/33 Rate Structure, by Expanded Cash Income Level, 2018
T17-0170 - Distributional Effect of a 25-Percent Top Rate on a Narrow Definition of Pass-Through Income, Baseline: Current Law with AMT Repealed and 12/25/33 Rate Structure, by Expanded Cash Income Percentile, 2018
