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Model Estimate T20-0137 - Tax Benefit of the Preferential Rates on Long-Term Capital Gains and Qualified Dividends, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2019 t20-0137.xls
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Distribution of the tax benefits of the preferential rates on long-term capital gains and qualified dividends, by income percentile under current law for 2019. Baseline is the law in place for 2019 as of March 17, 2020. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm
Model Estimates Type Distribution Tables by Income Percentile
Primary topic Individual Taxes
Topics Capital gains and dividends High-income households Tax expenditures (individual)
Model Estimates from the same Simulation Run April 22, 2020
Model Estimate
T20-0134 - Tax Benefit of the Preferential Rates on Long-Term Capital Gains and Qualified Dividends, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2017
Model Estimate
T20-0135 - Tax Benefit of the Preferential Rates on Long-Term Capital Gains and Qualified Dividends, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2017
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T20-0136 - Tax Benefit of the Preferential Rates on Long-Term Capital Gains and Qualified Dividends, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2019
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