12-May-09
PRELIMINARY RESULTS
http://www.taxpolicycenter.org
Click on PDF or Excel link above for additional tables containing more detail and breakdowns by filing status and demographic groups.
Table T09-0230
Repeal the Employer Sponsored Insurance Exclusion
Distribution of Federal Tax Change by Cash Income Percentile, 2010
Summary Table
Percent of Tax Units
4
2,3
Cash Income Percentile
With Tax Cut
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
With Tax
Increase
Percent
Change in
After-Tax
5
Income
Share of Total
Federal Tax
Change
Average
Federal Tax
Change ($)
1
Average Federal Tax Rate
Change (%
Points)
6
Under the
Proposal
0.7
0.1
0.0
0.0
0.0
0.2
15.2
41.2
61.7
68.5
68.2
47.3
-2.0
-3.5
-3.7
-3.8
-1.9
-2.8
3.9
13.8
21.6
28.0
32.7
100.0
241
969
1,701
2,637
3,424
1,578
2.0
3.2
3.2
3.1
1.4
2.2
3.5
12.8
18.9
21.4
25.1
21.4
0.0
0.0
0.0
0.0
0.0
71.2
69.4
62.7
55.4
52.3
-3.6
-2.6
-1.5
-0.3
-0.1
16.7
8.4
6.4
1.3
0.1
3,478
3,544
3,325
2,700
2,560
2.8
2.0
1.1
0.2
0.0
23.6
24.8
25.3
26.4
28.3
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0309-2).
Number of AMT Taxpayers (millions). Baseline: 29.8
Proposal: 35.8
(1) Calendar year. Baseline is current law. Proposal repeals the employer sponsored insurance exclusion.
(2) Tax units with negative cash income are excluded from the lowest income class but are included in the totals. For a description of cash income, see
http://www.taxpolicycenter.org/TaxModel/income.cfm
(3) The cash income percentile classes used in this table are based on the income distribution for the entire population and contain an equal number of people, not tax
units. The breaks are (in 2009 dollars): 20% $20,986, 40% $40,343, 60% $67,722, 80% $103,623, 90% $148,058, 95% $202,764, 99% $522,842, 99.9%
$2,211,666.
(4) Includes both filing and non-filing units but excludes those that are dependents of other tax units.
(5) After-tax income is cash income less: individual income tax net of refundable credits; corporate income tax; payroll taxes (Social Security and Medicare); and
estate tax.
(6) Average federal tax (includes individual and corporate income tax, payroll taxes for Social Security and Medicare, and the estate tax) as a percentage of average
cash income.
12-May-09
PRELIMINARY RESULTS
http://www.taxpolicycenter.org
Table T09-0230
Repeal the Employer Sponsored Insurance Exclusion
Distribution of Federal Tax Change by Cash Income Percentile, 2010 1
Detail Table
Percent of Tax Units 4
Cash Income Percentile2,3
With Tax Cut
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
With Tax
Increase
Percent Change
in After-Tax
Income5
Share of Total
Federal Tax
Change
Average Federal Tax Change
Dollars
Percent
Share of Federal Taxes
Change (%
Points)
Under the
Proposal
Average Federal Tax Rate 6
Change (%
Points)
Under the
Proposal
0.7
0.1
0.0
0.0
0.0
0.2
15.2
41.2
61.7
68.5
68.2
47.3
-2.0
-3.5
-3.7
-3.8
-1.9
-2.8
3.9
13.8
21.6
28.0
32.7
100.0
241
969
1,701
2,637
3,424
1,578
136.4
33.4
20.0
16.8
6.1
11.6
0.4
0.9
0.9
0.9
-3.1
0.0
0.7
5.8
13.5
20.2
59.7
100.0
2.0
3.2
3.2
3.1
1.4
2.2
3.5
12.8
18.9
21.4
25.1
21.4
0.0
0.0
0.0
0.0
0.0
71.2
69.4
62.7
55.4
52.3
-3.6
-2.6
-1.5
-0.3
-0.1
16.7
8.4
6.4
1.3
0.1
3,478
3,544
3,325
2,700
2,560
13.6
8.9
4.6
0.7
0.1
0.3
-0.3
-1.0
-2.1
-1.1
14.6
10.7
15.1
19.4
9.2
2.8
2.0
1.1
0.2
0.0
23.6
24.8
25.3
26.4
28.3
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Baseline Distribution of Income and Federal Taxes
by Cash Income Percentile, 2010 1
Tax Units4
Cash Income Percentile2,3
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
Number
(thousands)
Percent of
Total
Average
Income
(Dollars)
Average
Federal Tax
Burden
(Dollars)
Average AfterTax Income5
(Dollars)
Average
Federal Tax
Rate6
Share of PreTax Income
Percent of
Total
Share of PostTax Income
Percent of
Total
Share of
Federal Taxes
Percent of
Total
38,620
34,448
30,669
25,643
23,114
153,231
25.2
22.5
20.0
16.7
15.1
100.0
12,010
30,261
54,014
85,507
238,906
70,800
177
2,903
8,514
15,674
56,530
13,568
11,834
27,358
45,500
69,834
182,376
57,232
1.5
9.6
15.8
18.3
23.7
19.2
4.3
9.6
15.3
20.2
50.9
100.0
5.2
10.8
15.9
20.4
48.1
100.0
0.3
4.8
12.6
19.3
62.9
100.0
11,591
5,700
4,645
1,178
118
7.6
3.7
3.0
0.8
0.1
123,471
174,901
297,819
1,451,896
6,359,855
25,667
39,804
71,968
380,199
1,796,537
97,804
135,097
225,851
1,071,697
4,563,317
20.8
22.8
24.2
26.2
28.3
13.2
9.2
12.8
15.8
6.9
12.9
8.8
12.0
14.4
6.1
14.3
10.9
16.1
21.6
10.2
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version0309-2).
Number of AMT Taxpayers (millions). Baseline: 29.8
Proposal: 35.8
(1) Calendar year. Baseline is current law. Proposal repeals the employer sponsored insurance exclusion.
(2) Tax units with negative cash income are excluded from the lowest income class but are included in the totals. For a description of cash income, see
http://www.taxpolicycenter.org/TaxModel/income.cfm
(3) The cash income percentile classes used in this table are based on the income distribution for the entire population and contain an equal number of people, not tax units. The breaks are (in 2009 dollars): 20% $20,986, 40%
$40,343, 60% $67,722, 80% $103,623, 90% $148,058, 95% $202,764, 99% $522,842, 99.9% $2,211,666.
(4) Includes both filing and non-filing units but excludes those that are dependents of other tax units.
(5) After-tax income is cash income less: individual income tax net of refundable credits; corporate income tax; payroll taxes (Social Security and Medicare); and estate tax.
(6) Average federal tax (includes individual and corporate income tax, payroll taxes for Social Security and Medicare, and the estate tax) as a percentage of average cash income.
12-May-09
PRELIMINARY RESULTS
http://www.taxpolicycenter.org
Table T09-0230
Repeal the Employer Sponsored Insurance Exclusion
Distribution of Federal Tax Change by Cash Income Percentile Adjusted for Family Size, 2010 1
Detail Table
Percent of Tax Units4
Cash Income Percentile2,3
With Tax Cut
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
With Tax
Increase
Percent Change
in After-Tax
Income5
Share of Total
Federal Tax
Change
Average Federal Tax Change
Dollars
Percent
Share of Federal Taxes
Change (%
Points)
Under the
Proposal
Average Federal Tax Rate6
Change (%
Points)
Under the
Proposal
0.8
0.1
0.1
0.0
0.0
0.2
14.9
34.5
56.3
68.6
65.7
47.3
-2.5
-3.8
-3.9
-4.0
-1.8
-2.8
3.9
12.3
19.6
29.9
34.2
100.0
294
949
1,617
2,463
2,708
1,578
-72.7
45.1
23.2
18.3
5.8
11.6
0.5
1.0
1.0
1.1
-3.6
0.0
-0.2
4.1
10.8
20.2
64.9
100.0
2.6
3.5
3.4
3.3
1.4
2.2
-1.0
11.1
17.9
21.4
24.9
21.4
0.0
0.0
0.0
0.0
0.0
69.3
66.8
58.3
51.9
47.8
-3.3
-2.4
-1.4
-0.2
-0.1
17.7
8.7
6.5
1.3
0.1
2,749
2,769
2,631
2,270
2,154
12.5
8.3
4.3
0.7
0.1
0.1
-0.4
-1.1
-2.2
-1.1
16.5
11.8
16.3
20.3
9.5
2.6
1.9
1.0
0.2
0.0
23.6
24.6
25.0
26.1
28.1
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Baseline Distribution of Income and Federal Taxes
by Cash Income Percentile Adjusted for Family Size, 2010 1
Tax Units4
Cash Income Percentile2,3
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
Number
(thousands)
Percent of
Total
Average
Income
(Dollars)
Average
Federal Tax
Burden
(Dollars)
Average AfterTax Income5
(Dollars)
Average
Federal Tax
Rate6
Share of PreTax Income
Percent of
Total
Share of PostTax Income
Percent of
Total
Share of
Federal Taxes
Percent of
Total
31,830
31,446
29,288
29,391
30,538
153,231
20.8
20.5
19.1
19.2
19.9
100.0
11,250
27,404
48,065
74,458
198,493
70,800
-405
2,104
6,963
13,457
46,623
13,568
11,655
25,301
41,102
61,001
151,870
57,232
-3.6
7.7
14.5
18.1
23.5
19.2
3.3
7.9
13.0
20.2
55.9
100.0
4.2
9.1
13.7
20.4
52.9
100.0
-0.6
3.2
9.8
19.0
68.5
100.0
15,520
7,595
5,993
1,430
141
10.1
5.0
3.9
0.9
0.1
104,652
146,874
253,328
1,261,141
5,569,131
21,916
33,393
60,573
326,533
1,562,106
82,736
113,481
192,755
934,608
4,007,025
20.9
22.7
23.9
25.9
28.1
15.0
10.3
14.0
16.6
7.2
14.6
9.8
13.2
15.2
6.4
16.4
12.2
17.5
22.5
10.6
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version0309-2).
Number of AMT Taxpayers (millions). Baseline: 29.8
Proposal: 35.8
(1) Calendar year. Baseline is current law. Proposal repeals the employer sponsored insurance exclusion.
(2) Tax units with negative cash income are excluded from the lowest income class but are included in the totals. For a description of cash income, see
http://www.taxpolicycenter.org/TaxModel/income.cfm
(3) The cash income percentile classes used in this table are based on the income distribution for the entire population and contain an equal number of people, not tax units. The incomes used are adjusted for family size by
dividing by the square root of the number of people in the tax unit. The resulting percentile breaks are (in 2009 dollars): 20% $14,360, 40% $26,282, 60% $42,360, 80% $64,720, 90% $90,216, 95% $125,349, 99% $320,382,
99.9% $1,352,100.
(4) Includes both filing and non-filing units but excludes those that are dependents of other tax units.
(5) After-tax income is cash income less: individual income tax net of refundable credits; corporate income tax; payroll taxes (Social Security and Medicare); and estate tax.
(6) Average federal tax (includes individual and corporate income tax, payroll taxes for Social Security and Medicare, and the estate tax) as a percentage of average cash income.
12-May-09
PRELIMINARY RESULTS
http://www.taxpolicycenter.org
Table T09-0230
Repeal the Employer Sponsored Insurance Exclusion
Distribution of Federal Tax Change by Cash Income Percentile Adjusted for Family Size, 2010 1
Detail Table - Single Tax Units
Percent of Tax Units 4
Cash Income Percentile2,3
With Tax Cut
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
With Tax
Increase
Percent Change
in After-Tax
Income5
Share of Total
Federal Tax
Change
Average Federal Tax Change
Dollars
Percent
Share of Federal Taxes
Change (%
Points)
Under the
Proposal
Average Federal Tax Rate 6
Change (%
Points)
Under the
Proposal
0.2
0.1
0.1
0.0
0.0
0.1
10.2
24.8
48.3
64.5
60.2
37.7
-1.5
-2.0
-2.6
-3.0
-1.3
-2.0
4.4
12.8
21.0
31.5
30.3
100.0
117
376
756
1,286
1,300
678
34.1
17.7
13.7
12.2
4.3
8.3
0.3
0.5
0.6
0.8
-2.2
0.0
1.3
6.5
13.4
22.3
56.4
100.0
1.4
1.8
2.2
2.4
1.0
1.6
5.6
12.0
18.1
21.9
24.1
20.5
0.0
0.0
0.0
0.0
0.0
64.9
62.7
46.8
38.6
35.2
-2.3
-1.7
-0.7
-0.1
0.0
17.4
8.2
4.0
0.7
0.1
1,404
1,391
967
789
757
8.3
5.7
2.4
0.4
0.1
0.0
-0.3
-0.8
-1.1
-0.5
17.6
11.7
13.5
13.7
6.2
1.8
1.3
0.5
0.1
0.0
23.8
24.5
23.3
24.9
27.8
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Baseline Distribution of Income and Federal Taxes
by Cash Income Percentile Adjusted for Family Size, 2010 1
Tax Units4
Cash Income Percentile2,3
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
Average
Income
(Dollars)
Average
Federal Tax
Burden
(Dollars)
Average AfterTax Income5
(Dollars)
Number
(thousands)
Percent of
Total
16,716
15,339
12,559
11,060
10,501
66,570
25.1
23.0
18.9
16.6
15.8
100.0
8,315
20,852
34,633
53,881
130,745
42,880
344
2,119
5,516
10,511
30,164
8,128
7,970
18,733
29,117
43,370
100,581
34,752
5,602
2,645
1,877
378
34
8.4
4.0
2.8
0.6
0.1
77,279
105,590
180,688
852,030
3,807,598
16,986
24,447
41,099
211,396
1,056,848
60,293
81,143
139,589
640,634
2,750,750
Share of PreTax Income
Percent of
Total
Share of PostTax Income
Percent of
Total
Share of
Federal Taxes
Percent of
Total
4.1
10.2
15.9
19.5
23.1
19.0
4.9
11.2
15.2
20.9
48.1
100.0
5.8
12.4
15.8
20.7
45.7
100.0
1.1
6.0
12.8
21.5
58.5
100.0
22.0
23.2
22.8
24.8
27.8
15.2
9.8
11.9
11.3
4.6
14.6
9.3
11.3
10.5
4.1
17.6
12.0
14.3
14.8
6.7
Average
Federal Tax
Rate6
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version0309-2).
(1) Calendar year. Baseline is current law. Proposal repeals the employer sponsored insurance exclusion.
(2) Tax units with negative cash income are excluded from the lowest income class but are included in the totals. For a description of cash income, see
http://www.taxpolicycenter.org/TaxModel/income.cfm
(3) The cash income percentile classes used in this table are based on the income distribution for the entire population and contain an equal number of people, not tax units. The incomes used are adjusted for family size by
dividing by the square root of the number of people in the tax unit. The resulting percentile breaks are (in 2009 dollars): 20% $14,360, 40% $26,282, 60% $42,360, 80% $64,720, 90% $90,216, 95% $125,349, 99% $320,382,
99.9% $1,352,100.
(4) Includes both filing and non-filing units but excludes those that are dependents of other tax units.
(5) After-tax income is cash income less: individual income tax net of refundable credits; corporate income tax; payroll taxes (Social Security and Medicare); and estate tax.
(6) Average federal tax (includes individual and corporate income tax, payroll taxes for Social Security and Medicare, and the estate tax) as a percentage of average cash income.
12-May-09
PRELIMINARY RESULTS
http://www.taxpolicycenter.org
Table T09-0230
Repeal the Employer Sponsored Insurance Exclusion
Distribution of Federal Tax Change by Cash Income Percentile Adjusted for Family Size, 2010 1
Detail Table - Married Tax Units Filing Jointly
Percent of Tax Units 4
Cash Income Percentile2,3
With Tax Cut
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
With Tax
Increase
Percent Change
in After-Tax
Income5
Share of Total
Federal Tax
Change
Average Federal Tax Change
Dollars
Percent
Share of Federal Taxes
Change (%
Points)
Under the
Proposal
Average Federal Tax Rate 6
Change (%
Points)
Under the
Proposal
1.7
0.1
0.0
0.0
0.0
0.2
22.0
41.9
61.2
71.0
69.4
58.9
-3.3
-4.4
-4.5
-4.5
-1.9
-2.9
2.2
7.9
17.2
31.7
41.0
100.0
509
1,477
2,412
3,323
3,563
2,636
-78.5
62.8
29.4
21.5
6.3
11.5
0.3
0.7
1.1
1.5
-3.5
0.0
-0.1
2.1
7.8
18.5
71.5
100.0
3.4
4.1
3.9
3.7
1.5
2.3
-0.9
10.7
17.1
20.9
25.0
22.5
0.0
0.0
0.0
0.0
0.0
72.7
69.8
64.6
57.6
53.0
-3.7
-2.7
-1.6
-0.3
-0.1
20.2
10.5
8.5
1.8
0.2
3,652
3,611
3,479
2,865
2,677
14.6
9.3
4.9
0.8
0.2
0.4
-0.3
-1.2
-2.5
-1.2
16.4
12.7
18.6
23.8
11.0
3.0
2.1
1.2
0.2
0.0
23.3
24.6
25.5
26.3
28.1
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Baseline Distribution of Income and Federal Taxes
by Cash Income Percentile Adjusted for Family Size, 2010 1
Tax Units4
Cash Income Percentile2,3
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
Average
Income
(Dollars)
Average
Federal Tax
Burden
(Dollars)
Average AfterTax Income5
(Dollars)
Number
(thousands)
Percent of
Total
6,775
8,451
11,320
15,128
18,263
60,204
11.3
14.0
18.8
25.1
30.3
100.0
14,926
35,863
62,109
90,198
240,302
113,658
-649
2,351
8,200
15,489
56,611
22,894
15,575
33,512
53,909
74,708
183,691
90,763
8,793
4,619
3,856
995
99
14.6
7.7
6.4
1.7
0.2
123,255
171,822
290,460
1,397,625
6,085,197
25,064
38,706
70,626
364,056
1,707,062
98,191
133,116
219,833
1,033,569
4,378,135
Share of PreTax Income
Percent of
Total
Share of PostTax Income
Percent of
Total
Share of
Federal Taxes
Percent of
Total
-4.4
6.6
13.2
17.2
23.6
20.1
1.5
4.4
10.3
19.9
64.1
100.0
1.9
5.2
11.2
20.7
61.4
100.0
-0.3
1.4
6.7
17.0
75.0
100.0
20.3
22.5
24.3
26.1
28.1
15.8
11.6
16.4
20.3
8.8
15.8
11.3
15.5
18.8
7.9
16.0
13.0
19.8
26.3
12.2
Average
Federal Tax
Rate6
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version0309-2).
(1) Calendar year. Baseline is current law. Proposal repeals the employer sponsored insurance exclusion.
(2) Tax units with negative cash income are excluded from the lowest income class but are included in the totals. For a description of cash income, see
http://www.taxpolicycenter.org/TaxModel/income.cfm
(3) The cash income percentile classes used in this table are based on the income distribution for the entire population and contain an equal number of people, not tax units. The incomes used are adjusted for family size by
dividing by the square root of the number of people in the tax unit. The resulting percentile breaks are (in 2009 dollars): 20% $14,360, 40% $26,282, 60% $42,360, 80% $64,720, 90% $90,216, 95% $125,349, 99% $320,382,
99.9% $1,352,100.
(4) Includes both filing and non-filing units but excludes those that are dependents of other tax units.
(5) After-tax income is cash income less: individual income tax net of refundable credits; corporate income tax; payroll taxes (Social Security and Medicare); and estate tax.
(6) Average federal tax (includes individual and corporate income tax, payroll taxes for Social Security and Medicare, and the estate tax) as a percentage of average cash income.
12-May-09
PRELIMINARY RESULTS
http://www.taxpolicycenter.org
Table T09-0230
Repeal the Employer Sponsored Insurance Exclusion
Distribution of Federal Tax Change by Cash Income Percentile Adjusted for Family Size, 2010 1
Detail Table - Head of Household Tax Units
Percent of Tax Units 4
Cash Income Percentile2,3
With Tax Cut
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
With Tax
Increase
Percent Change
in After-Tax
Income5
Share of Total
Federal Tax
Change
Average Federal Tax Change
Dollars
Percent
Share of Federal Taxes
Change (%
Points)
Under the
Proposal
Average Federal Tax Rate 6
Change (%
Points)
Under the
Proposal
1.5
0.1
0.1
0.0
0.0
0.5
18.0
45.3
64.1
73.3
56.0
43.4
-2.9
-5.1
-4.3
-4.0
-1.5
-3.8
11.7
34.3
27.5
19.5
7.1
100.0
462
1,512
1,863
2,369
1,818
1,334
-25.6
89.7
24.0
16.6
5.0
27.3
5.2
5.1
-0.8
-2.7
-6.8
0.0
-7.3
15.6
30.6
29.3
31.8
100.0
3.2
4.8
3.6
3.2
1.2
3.3
-9.4
10.1
18.8
22.5
24.7
15.4
0.0
0.0
0.2
0.0
0.0
60.2
54.5
40.7
37.3
31.5
-2.5
-1.6
-0.7
-0.1
0.0
5.1
1.2
0.7
0.1
0.0
1,999
1,609
1,332
1,220
1,044
8.7
5.0
2.5
0.4
0.1
-2.4
-1.1
-1.5
-1.8
-0.8
13.7
5.2
6.2
6.7
3.0
2.0
1.2
0.6
0.1
0.0
24.6
24.9
23.0
26.8
28.5
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Baseline Distribution of Income and Federal Taxes
by Cash Income Percentile Adjusted for Family Size, 2010 1
Tax Units4
Cash Income Percentile2,3
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
Average
Income
(Dollars)
Average
Federal Tax
Burden
(Dollars)
Number
(thousands)
Percent of
Total
8,055
7,226
4,714
2,621
1,238
23,905
33.7
30.2
19.7
11.0
5.2
100.0
14,269
31,520
51,250
73,741
154,432
40,468
-1,802
1,686
7,771
14,246
36,351
4,881
813
229
164
32
3
3.4
1.0
0.7
0.1
0.0
101,814
136,253
242,819
1,171,450
5,203,211
22,998
32,292
54,399
313,063
1,479,701
Average
Federal Tax
Rate6
Share of PreTax Income
Percent of
Total
Share of PostTax Income
Percent of
Total
Share of
Federal Taxes
Percent of
Total
16,071
29,834
43,479
59,495
118,081
35,587
-12.6
5.4
15.2
19.3
23.5
12.1
11.9
23.6
25.0
20.0
19.8
100.0
15.2
25.3
24.1
18.3
17.2
100.0
-12.4
10.4
31.4
32.0
38.6
100.0
78,816
103,961
188,421
858,387
3,723,509
22.6
23.7
22.4
26.7
28.4
8.6
3.2
4.1
3.9
1.6
7.5
2.8
3.6
3.2
1.3
16.0
6.3
7.7
8.6
3.8
Average AfterTax Income5
(Dollars)
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version0309-2).
(1) Calendar year. Baseline is current law. Proposal repeals the employer sponsored insurance exclusion.
(2) Tax units with negative cash income are excluded from the lowest income class but are included in the totals. For a description of cash income, see
http://www.taxpolicycenter.org/TaxModel/income.cfm
(3) The cash income percentile classes used in this table are based on the income distribution for the entire population and contain an equal number of people, not tax units. The incomes used are adjusted for family size by
dividing by the square root of the number of people in the tax unit. The resulting percentile breaks are (in 2009 dollars): 20% $14,360, 40% $26,282, 60% $42,360, 80% $64,720, 90% $90,216, 95% $125,349, 99% $320,382,
99.9% $1,352,100.
(4) Includes both filing and non-filing units but excludes those that are dependents of other tax units.
(5) After-tax income is cash income less: individual income tax net of refundable credits; corporate income tax; payroll taxes (Social Security and Medicare); and estate tax.
(6) Average federal tax (includes individual and corporate income tax, payroll taxes for Social Security and Medicare, and the estate tax) as a percentage of average cash income.
12-May-09
PRELIMINARY RESULTS
http://www.taxpolicycenter.org
Table T09-0230
Repeal the Employer Sponsored Insurance Exclusion
Distribution of Federal Tax Change by Cash Income Percentile Adjusted for Family Size, 2010 1
Detail Table - Tax Units with Children
Percent of Tax Units4
Cash Income Percentile2,3
With Tax Cut
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
With Tax
Increase
Percent Change
in After-Tax
Income5
Share of Total
Federal Tax
Change
Average Federal Tax Change
Dollars
Percent
Share of Federal Taxes
Change (%
Points)
Under the
Proposal
Average Federal Tax Rate6
Change (%
Points)
Under the
Proposal
2.3
0.1
0.1
0.0
0.1
0.6
20.7
50.2
70.3
81.3
79.4
58.9
-3.3
-5.7
-5.1
-5.4
-2.3
-3.9
4.6
15.4
22.6
30.8
26.5
100.0
590
1,950
2,798
4,225
4,675
2,710
-25.3
101.5
29.5
22.9
6.8
16.8
1.1
1.9
1.4
1.2
-5.5
0.0
-2.0
4.4
14.2
23.8
59.5
100.0
3.8
5.4
4.4
4.3
1.7
3.2
-11.3
10.6
19.2
23.3
27.0
22.0
0.0
0.1
0.0
0.0
0.0
82.4
79.8
73.8
68.6
63.0
-4.3
-3.2
-1.7
-0.3
-0.1
13.6
7.0
4.8
1.1
0.1
4,762
4,807
4,457
3,905
3,652
14.7
9.9
4.9
0.8
0.2
-0.3
-0.7
-1.7
-2.9
-1.4
15.3
11.1
14.7
18.4
8.5
3.3
2.4
1.3
0.2
0.1
26.0
26.7
27.1
28.1
29.4
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Baseline Distribution of Income and Federal Taxes
by Cash Income Percentile Adjusted for Family Size, 2010 1
Tax Units4
Cash Income Percentile2,3
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
Average
Income
(Dollars)
Average
Federal Tax
Burden
(Dollars)
Number
(thousands)
Percent of
Total
10,443
10,511
10,705
9,689
7,527
49,010
21.3
21.5
21.8
19.8
15.4
100.0
15,423
36,450
64,053
97,306
270,797
85,705
-2,337
1,921
9,470
18,482
68,505
16,176
3,798
1,938
1,431
359
35
7.8
4.0
2.9
0.7
0.1
143,251
199,087
351,828
1,685,391
7,514,841
32,495
48,341
90,754
469,953
2,208,582
Average
Federal Tax
Rate6
Share of PreTax Income
Percent of
Total
Share of PostTax Income
Percent of
Total
Share of
Federal Taxes
Percent of
Total
17,760
34,529
54,583
78,823
202,293
69,529
-15.2
5.3
14.8
19.0
25.3
18.9
3.8
9.1
16.3
22.5
48.5
100.0
5.4
10.7
17.2
22.4
44.7
100.0
-3.1
2.6
12.8
22.6
65.0
100.0
110,756
150,747
261,075
1,215,438
5,306,259
22.7
24.3
25.8
27.9
29.4
13.0
9.2
12.0
14.4
6.4
12.4
8.6
11.0
12.8
5.5
15.6
11.8
16.4
21.3
9.9
Average AfterTax Income5
(Dollars)
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version0309-2).
Note: Tax units with children are those claiming an exemption for children at home or away from home.
(1) Calendar year. Baseline is current law. Proposal repeals the employer sponsored insurance exclusion.
(2) Tax units with negative cash income are excluded from the lowest income class but are included in the totals. For a description of cash income, see
http://www.taxpolicycenter.org/TaxModel/income.cfm
(3) The cash income percentile classes used in this table are based on the income distribution for the entire population and contain an equal number of people, not tax units. The incomes used are adjusted for family size by
dividing by the square root of the number of people in the tax unit. The resulting percentile breaks are (in 2009 dollars): 20% $14,360, 40% $26,282, 60% $42,360, 80% $64,720, 90% $90,216, 95% $125,349, 99% $320,382,
99.9% $1,352,100.
(4) Includes both filing and non-filing units but excludes those that are dependents of other tax units.
(5) After-tax income is cash income less: individual income tax net of refundable credits; corporate income tax; payroll taxes (Social Security and Medicare); and estate tax.
(6) Average federal tax (includes individual and corporate income tax, payroll taxes for Social Security and Medicare, and the estate tax) as a percentage of average cash income.
12-May-09
PRELIMINARY RESULTS
http://www.taxpolicycenter.org
Table T09-0230
Repeal the Employer Sponsored Insurance Exclusion
Distribution of Federal Tax Change by Cash Income Percentile Adjusted for Family Size, 2010 1
Detail Table - Elderly Tax Units
Percent of Tax Units4
Cash Income Percentile2,3
With Tax Cut
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
With Tax
Increase
Percent Change
in After-Tax
Income5
Share of Total
Federal Tax
Change
Average Federal Tax Change
Dollars
Percent
Share of Federal Taxes
Change (%
Points)
Under the
Proposal
Average Federal Tax Rate6
Change (%
Points)
Under the
Proposal
0.1
0.0
0.0
0.0
0.0
0.0
4.4
4.6
11.6
24.9
26.3
14.8
-0.6
-0.4
-0.8
-1.3
-0.6
-0.7
2.3
3.9
10.4
31.6
51.8
100.0
64
78
323
824
1,010
481
29.9
11.3
17.5
12.0
2.5
4.1
0.1
0.1
0.3
0.8
-1.3
0.0
0.4
1.5
2.8
11.6
83.6
100.0
0.6
0.3
0.8
1.2
0.5
0.6
2.5
3.4
5.2
11.1
20.4
15.9
0.0
0.0
0.0
0.0
0.0
28.6
24.9
24.3
23.2
20.2
-1.3
-0.8
-0.6
-0.1
0.0
24.3
11.6
12.9
3.0
0.3
1,040
949
1,039
911
840
7.5
4.0
2.2
0.3
0.1
0.4
0.0
-0.4
-1.3
-0.6
13.8
12.0
23.7
34.2
15.7
1.1
0.7
0.5
0.1
0.0
15.4
18.1
20.9
24.2
26.5
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Baseline Distribution of Income and Federal Taxes
by Cash Income Percentile Adjusted for Family Size, 2010 1
Tax Units4
Cash Income Percentile2,3
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
Average
Income
(Dollars)
Average
Federal Tax
Burden
(Dollars)
Average AfterTax Income5
(Dollars)
Number
(thousands)
Percent of
Total
4,951
6,980
4,477
5,339
7,138
28,907
17.1
24.2
15.5
18.5
24.7
100.0
11,173
23,058
41,813
69,198
202,900
76,779
215
694
1,848
6,869
40,349
11,729
10,958
22,363
39,965
62,329
162,551
65,050
3,254
1,705
1,729
450
43
11.3
5.9
6.0
1.6
0.2
97,204
137,094
231,394
1,107,290
4,840,556
13,937
23,843
47,287
267,279
1,284,068
83,267
113,250
184,107
840,011
3,556,488
Share of PreTax Income
Percent of
Total
Share of PostTax Income
Percent of
Total
Share of
Federal Taxes
Percent of
Total
1.9
3.0
4.4
9.9
19.9
15.3
2.5
7.3
8.4
16.7
65.3
100.0
2.9
8.3
9.5
17.7
61.7
100.0
0.3
1.4
2.4
10.8
84.9
100.0
14.3
17.4
20.4
24.1
26.5
14.3
10.5
18.0
22.5
9.4
14.4
10.3
16.9
20.1
8.2
13.4
12.0
24.1
35.5
16.4
Average
Federal Tax
Rate6
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version0309-2).
Note: Elderly tax units are those with either head or spouse (if filing jointly) age 65 or older.
(1) Calendar year. Baseline is current law. Proposal repeals the employer sponsored insurance exclusion.
(2) Tax units with negative cash income are excluded from the lowest income class but are included in the totals. For a description of cash income, see
http://www.taxpolicycenter.org/TaxModel/income.cfm
(3) The cash income percentile classes used in this table are based on the income distribution for the entire population and contain an equal number of people, not tax units. The incomes used are adjusted for family size by
dividing by the square root of the number of people in the tax unit. The resulting percentile breaks are (in 2009 dollars): 20% $14,360, 40% $26,282, 60% $42,360, 80% $64,720, 90% $90,216, 95% $125,349, 99% $320,382,
99.9% $1,352,100.
(4) Includes both filing and non-filing units but excludes those that are dependents of other tax units.
(5) After-tax income is cash income less: individual income tax net of refundable credits; corporate income tax; payroll taxes (Social Security and Medicare); and estate tax.
(6) Average federal tax (includes individual and corporate income tax, payroll taxes for Social Security and Medicare, and the estate tax) as a percentage of average cash income.