The Tax Policy Center regularly produces tables showing the distribution of income and federal taxes, effective and marginal tax rates, and other measures of federal taxes. Other tables show estimates of the share of taxpayers who pay no income or payroll tax, the distribution of capital gains and business income, and aspects of the estate tax and individual alternative minimum tax.
Baseline Distribution of Income and Federal Taxes
T26-0034 – 0040
Average Federal Tax Rates
T26-0041 – 0047
Number of Tax Units by Tax Bracket and Filing Status
T26-0055 – 0061
Effective Marginal Tax Rates
T26-0062 – 0068
Distribution of Payroll and Income Taxes
T26-0075 – 0081
Who Pays Income Taxes
T26-0090 – 0097
Aggregate
Distribution of Capital Gains and Qualified Dividends
T26-0098 – 0104
Distribution of Taxes Paid on Capital Gains and Qualified Dividends
T26-0105 – 0111
Estate Tax
T26-0071 – 0072
Returns & liability
By size of gross estate
Alternative Minimum Tax
T26-0073 – 0074
Aggregate projections
Characteristics of AMT payers
Select individual tax expenditures
Tax Benefit of the Itemized Deduction for State and Local Income, Sales, and Real Estate Taxes (SALT)
T26-0114 – 0115, 0126
Extend Increase in Limit on the Deductibility of Certain State and Local Taxes (SALT) in the 2025 Budget Reconciliation Act, Impact on Revenue
Tax Benefit of the Itemized Deduction for Home Mortgage Interest
T26-0116 – 0117
Tax Benefit of the Non-Itemizer Deduction for Charitable Donations
T26-0118 – 0119
Tax Benefit of the Itemized Deduction for Charitable Donations
T26-0120 – 0121
Tax Benefit of the Itemized and Non-Itemizer Deductions for Charitable Contributions
T26-0122 – 0123
Tax Benefit of Deductions for Tips, Overtime, Vehicle Loan Interest, and Seniors
T26-0082 – 0087
Deduction for Qualified Tips
Deduction for Qualified Overtime
Deduction for Qualified Vehicle Loan Interest
$6,000 Deduction for Seniors
Combined Tax Benefit of the Deductions for Qualified Tips, Overtime Compensation, Vehicle Loan Interest and the $6,000 Deduction for Seniors
Extend Certain Tax Provisions in the 2025 Budget Reconciliation Act, Impact on Revenue
Tax Benefit of All Itemized Deductions
T26-0124 – 0125
