Overview

Overview of federal tax receipts: the composition of federal tax revenues, the income distribution of tax shares and liability, and the changes in total tax burden and as a percentage of GDP over time.

Tables

Composition of Taxes

• Corporate Income Tax as a Share of GDP, 1946-2009 - historical chart of corporate income tax as share of GDP.
• Description of Major Tax Bills, 1940-2009 - A short list of the major provisions of the most significant tax bills from 1940-2009.
• Expired and Expiring Federal Tax Provisions - Provisions in the federal tax code that expire between 2006 and 2020.
• Federal, State and Local Government Current Receipts and Expenditures: 1929-2011 - Combined federal, state and local government current receipts and expenditures, 1929-2011
• Government Current Receipts and Expenditures, as as Percent of GDP: 1929-2011 - Chart of combined federal, state and local government current receipts and expenditures, as a percent of GDP, 1929-2011.
• Historical Amount of Revenue by Source - receipt composition by type of tax from 1934 to 2017.
• Historical Business and Social Tax Expenditures - trends in business and social tax expenditures as a percent of GDP from 1980 to 2003.
• Historical Chart of Receipt Composition - chart of receipt composition from 1929 to 2011.
• Historical Number of Returns by Type of Tax - number of returns by form or type of tax from 1975 to 2009.
• Historical Percentage of Revenue by Source - percentage of receipt composition for each type of tax from 1934 to 2017.
• Historical Quarterly Receipts by Source - receipt amount by type of tax from 1987 to 2007.
• Historical Source of Revenue as Share of GDP - receipt composition as a share of GDP by type of tax from 1934 to 2017.
• Present Value of Selected Tax Expenditures, 2011 - present value of revenue loss from selected tax expenditures in calendar year 2011.
• Projected Income Tax Expenditure Budget 2001-2017 - total corporate and individual income tax expenditures for fiscal years 2001 to 2017.
• Projected Income Tax Expenditures by Revenue Effect, 2013-2017 - income tax expenditures for fiscal years 2013 to 2017, ranked by projected revenue effect.
• Projected Individual and Corporate Income Tax Expenditure Budget 2011-2017 - corporate and individual components of income tax expenditures for fiscal years 2011 to 2017.
• Projected Returns by Type of Tax 2009-2016 - amount of returns by form or type of tax.
• Revenue by Government Level 2000-2010 - sources of tax revenue for federal, state, and local governments.
• Revenue Effect of Extending EGTRRA - effects on revenues of extending expiring tax provisions from 2003 to 2012.
• Revenue Effects of Major Bills Enacted Since 1940 - Various measures of the revenue effects of major tax bills enacted since 1940.
• Total Income Tax Subsidies for Pension Benefits, 1975-2017 - income tax subsidies for pension benefits.
• Type of Tax as a Share of Federal Revenues, 1934 - 2011 - historical chart of federal revenues by type of tax: individual, social insurance, corporate or excise.

Tax Burden

• Distribution of EGTRRA Tax Cut - distribution of income tax cut by income, 2001 to 2010.
• Distribution of Major Federal Taxes 2000 - distribution of federal tax burden by income under 2000 law, overall and by major sources of federal tax revenue.
• Effective Marginal Federal Income Tax Rates for Select Filing Types in 2005 - Effective Marginal Federal Income Tax Rates for Single, Married with 2 kids, and Head of Household with 1 kid filing types in 2005
• Effective Marginal Tax Rates, by Earnings Level - individual effective marginal tax rates, by earnings level.
• EGTRRA Brackets - schedule of marginal tax rate changes, 2001 to 2010.
• EGTRRA's Impact on Distribution of Tax Burden 2001 - distributions of federal tax burden by income before and after EGTRRA.
• EITC Distribution 2000 and 2003 - number and dollar amount of EITC, by filing status and income, for 2000 and 2003.
• EITC Distribution by Number of Qualifying Children 1999-2009 - number and dollar amount of EITC, by number of qualifying children and income.
• Federal Tax Liability by AGI 1999 - tax liability and payments for all individual taxes, by AGI.
• Historical Average Federal Tax Rates for All Households - average federal tax rates for all households, by comprehensive household income quintile, 1979 to 2009.
• Historical Average Federal Tax Rates for Elderly Childless Households - average federal tax rates for elderly childless households, by comprehensive household income quintile, 1979 to 2009.
• Historical Average Federal Tax Rates for Households with Children - average federal tax rates for households with children, by comprehensive household income quintile, 1979 to 2009.
• Historical Average Federal Tax Rates for Nonelderly Childless Households - average federal tax rates for nonelderly childless households, by comprehensive household income quintile, 1979 to 2009.
• Historical Combined Income and Employee Tax Rates for a Family of Four - historical combined income and employee tax rates for two-parent families of four, also including employer tax rates, 1955-2011.
• Historical Federal Income Tax Rates for a Family of Four - average and marginal federal income tax rates for two-parent families of four at the same relative positions in the income distribution from 1955 to 2011.
• Historical Income Distribution for All Households - number of households, average pretax and after-tax income, shares of pretax and after-tax income, and income category minimums for all households, by household income category, 1979 to 2009.
• Historical Income Distribution for Elderly Childless Households - number of households, average pretax and after-tax income, shares of pretax and after-tax income, and income category minimums for elderly childless households, by household income category, 1979-2009
• Historical Income Distribution for Households with Children - number of households, average pretax and after-tax income, shares of pretax and after-tax income, and income category minimums for households with children, by household income category, 1979 to 2009.
• Historical Income Distribution for Nonelderly Childless Households - number of households, average pretax and after-tax income, shares of pretax and after-tax income, and income category minimums for nonelderly childless households, by household income category,1979-09
• Historical Payroll Tax vs. Income Tax - percentage of families whose payroll taxes exceed their income taxes by income level, 1979-2000, 2005, 2006.
• Historical Returns with Positive AGI, by Ascending Income Percentiles - number of returns, shares of AGI and total income tax, and average tax rates, by selected ascending cumulative income percentiles, 1986-2009.
• Historical Returns with Positive AGI, by Descending Income Percentiles - number of returns, shares of AGI and total income tax, AGI floor on percentiles in current and constant dollars, and average tax rates, by selected descending cumulative income percentiles, 1986-2009
• Historical Share of Federal Revenue by AGI - composition of federal tax revenues by income category from 1979 to 2001.
• Historical Shares of Federal Tax Liabilities for All Households - shares of federal tax liabilities for elderly childless households, by comprehensive household income quintile, 1979 to 2009.
• Historical Shares of Federal Tax Liabilities for Elderly Childless Households - shares of federal tax liabilities for elderly childless households, by comprehensive household income quintile, 1979 to 2009.
• Historical Shares of Federal Tax Liabilities for Households with Children - shares of federal tax liabilities for households with children, by comprehensive household income quintile, 1979 to 2009.
• Historical Shares of Federal Tax Liabilities for Nonelderly Childless Households - shares of federal tax liabilities for nonelderly childless households, by comprehensive household income quintile, 1979 to 2009.
• Historical Social Security and FICA Tax Rates for a Family of Four - average and marginal employee Social Security and Medicare (FICA) tax rates for two-parent families of four at the same relative positions in the income distribution from 1955 to 2011.
• Household Income Quintiles 2000-2011 - income limits and mean income for each quintile of household income.
• Income Tax as a Percent of AGI 1999-2008 - income tax as a percent of adjusted gross income, by size of adjusted gross income and type of return.
• Marginal Tax Rate Returns by Marital Status, 2000-2010 - tax rate, taxable income, and tax classified by marital status.
• Median Income by Family Characteristics 1999-2009 - median income by family characteristics including type of residence, region, age of householder, and family size, from 1999 to 2009.
• Nonfilers and Filers With Modest Tax Liabilities, 2003 - nonfiling tax units and filers with modest liability by family status, 2003.
• Payroll and Individual Income Tax Burden, 2003 - distribution of burden and the percent of filers with payroll tax greater than income tax, by AGI, 2003.
• Percent of Tax Filers by Marginal Tax Rate, Selected Years, 1985-2009 - percent of total returns in each tax bracket.
• Returns by Marginal Tax Rate 2000 - number and percentage of tax filing units by family type and marginal tax rate.
• Share of Wages Paid at the Poverty Level for Individual Federal Taxes, 1970-2011 - share of wages paid in income and payroll taxes for selected years from 1970 to 2011.

Federal Receipts & Outlays

• Annual and Monthly Public Debt, 1791-2011 - historical annual public debt in millions of dollars, with monthly debt for fiscal years 2003-2010, 2011 year to date.
• Federal Debt 1940-2017 - the federal debt in dollars and as a percent of GDP from 1940 to 2017.
• Historical Federal Receipt and Outlay Summary - receipts, outlays, and surplus or deficit in dollars and as a percent of GDP from 1940 to 2017.
• Historical Federal Receipt and Outlay Summary by Fund Group - summary of receipts and outlays by fund group from 1934 to 2017.