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Poorest Three-Fifths of Americans Get Just 18% of the Tax Cuts in the Fiscal Cliff Deal

January 3, 2013 03:39 PM | Permalink | The fiscal cliff deal approved by the Senate and House on New Year’s Day cuts taxes substantially compared to the tax policies that would be in effect if Congress had allowed all temporary tax cuts to expire. The deal cuts taxes even for the richest Americans but […]

The Biden-McConnell Tax Deal Would Save Less than Half as Much Revenue as President Obama's Original Tax Proposal

January 1, 2013 06:04 PM | Permalink | The tax deal negotiated between Vice President Joe Biden and Senate Minority Leader Mitch McConnell and approved by the Senate early on January 1 would save less than half as much revenue as President’s Obama’s original proposal. Read the report Want even more CTJ? Check us out […]

Comparing Speaker Boehner's "Plan B" Tax Proposal and President Obama's Latest Proposal

December 20, 2012 04:27 PM | Permalink | The “Plan B” tax proposal that House Speaker John Boehner plans to put to a vote in the House of Representatives would allow the richest one percent of Americans to pay $36,000 less in federal income taxes, on average, than they would pay under President Obama’s most […]

Fortune 500 Corporations Holding $1.6 Trillion in Profits Offshore

December 13, 2012 11:24 AM | Permalink | Read the PDF (Contains Appendix with Numbers for all 290 Companies) Among the Fortune 500 corporations, 290 have revealed that they, collectively, held nearly $1.6 trillion in profits outside the United States at the end of 2011. This is one indication of how much they might benefit […]

Reforming Tax Breaks Is Not a Substitute for Higher Tax Rates: Both Are Necessary to Raise Adequate Revenue

November 30, 2012 04:35 PM | Permalink | The revenue goals set out by President Obama are alarmingly low, but unfortunately most proposals circulating around Washington today would fall far short of them. The $1.6 trillion of revenue that the President proposes to save over the next decade depends on allowing the Bush-era reductions in […]

Making Work Pay Credit More Effective and Affordable than Other Types of Tax Cuts

November 2, 2012 02:53 PM | Permalink | The Making Work Pay Credit, a tax credit that was in effect in 2009 and 2010, is better targeted towards low- and middle-income families than the payroll tax cut in effect today, at half the cost. It is dramatically more targeted to these families than the Bush […]

Romney's Latest Proposal to Pay for His Tax Cuts Would Offset Only a Fraction of Their Costs: National & State-by-State Figures

October 24, 2012 03:41 PM | Permalink | Presidential candidate Mitt Romney has proposed to make permanent the Bush tax cuts without offsetting the costs and also enact new, additional tax cuts that would be paid for by limiting tax expenditures (special breaks or loopholes in the tax code). Romney recently suggested that his new […]

Which Fortune 500 Companies Are Sheltering Income in Overseas Tax Havens?

October 17, 2012 10:28 AM | Permalink | (Read the PDF) Ten Corporations Admit Paying Little Tax on Offshore Income; More Likely Do the Same Earlier this year, the United States Congress debated creating a “repatriation tax holiday” – an amnesty for offshore corporate profits – that would have provided a special lower corporate tax […]

Tax Questions and Tax Facts for the Presidential Candidates

October 3, 2012 01:07 PM | Permalink | Read the PDF version of this document. As President Barack Obama and former Massachusetts Governor Mitt Romney face off in their first debate, a number of big-picture questions about tax policy remain unanswered by either candidate. Given the budget deficit, why should we extend all of the […]

Ending the Capital Gains Tax Preference would Improve Fairness, Raise Revenue and Simplify the Tax Code

September 20, 2012 08:58 AM | Permalink | Read the full report. The tax break that allows Warren Buffett, Mitt Romney and other extremely wealthy Americans to pay a smaller share of their income in taxes than many middle-income people is the special low income tax rate for capital gains, which are the profits made […]

Despite Claim of High Tax Rate, Continental Resources Paid Just 2.2% of Its Profits in Federal Income Taxes over the Past 5 Years

September 13, 2012 09:50 AM | Permalink | Read the PDF. Continental Resources, an American oil company that is particularly active in North Dakota and Montana, has enjoyed pre-tax U.S. profits of $1,872 million over the past five years, but paid a mere $40 million in federal corporate income taxes over that same period. Continental […]

The Role of Revenue in Addressing America's Economic and Fiscal Issues: Testimony Before the Congressional Progressive Caucus

September 12, 2012 03:49 PM | Permalink | Testifying before the Congressional Progressive Caucus, CTJ’s legislative director explains why tax cuts are an ineffective tool to stimulate the economy and are making deficit-reduction impossible. The testimony also explains why our tax system should be made more progressive. Read the testimony Want even more CTJ? Check […]

How Big Is the Romney-Ryan Tax Cut for Millionaires?

August 29, 2012 05:30 PM | Permalink | Romney and Ryan Both Propose Plans that Would Give Millionaires Average Breaks of at Least $250,000, and Possibly as High as $400,000 Read the PDF version of this report. Presidential candidate Mitt Romney and his running mate, Congressman Paul Ryan, have both proposed tax plans that would […]

Mitt Romney's Tax Plan Would Give Average Tax Break of at Least $250,000 to People Making Over $1 Million

August 10, 2012 10:36 AM | Permalink | (Read the PDF version of this fact sheet) Presidential candidate Mitt Romney proposes to make permanent all the Bush tax cuts, slash income tax rates by a fifth, enact several other new tax breaks, and eliminate or reduce tax expenditures — which are left unspecified — to […]

Don't Renew the Offshore Tax Loopholes

August 2, 2012 09:39 AM | Permalink | (Read the PDF Version) Don’t extend the “active financing exception” and the “CFC look-thru rules” Two temporary rules in the tax code that allow U.S. multinational corporations to park their earnings offshore and avoid paying tax on them expired at the end of 2011. If Congress refuses […]

The Debate over Tax Cuts: It's Not Just About the Rich

July 19, 2012 12:52 PM | Permalink | Tax Breaks for 13 Million Working Families with 26 Million Children Are Also at Stake State-by-state analysis of the tax breaks for working families with children that President Obama would keep and the GOP would eliminate.Read the report Photo of EITC Recipient via Bread for the World […]

Senate Democrats Consider Extending More Tax Breaks for Rich Taxpayers with Dividends than Obama Proposes

July 17, 2012 04:25 PM | Permalink | Read this report in PDF. The tax cut proposal circulating among Senate Democrats would provide much larger tax breaks to high-income individuals than President Obama proposes — including an average break of $166,500 for those making over $20 million — because it would extend most of the […]

Married Couples with Incomes Between $250,000 and $300,000 Would Lose Only 2% of Their Bush Income Tax Cuts under Obama Plan versus GOP Plan

July 13, 2012 12:08 PM | Permalink | Revised July 16, 2012 Read the PDF of this fact sheet.“So I’m not proposing anything radical here.  I just believe that anybody making over $250,000 a year should go back to the income tax rates we were paying under Bill Clinton…” President Barack Obama, July 9, 2012 […]

Bush Tax Cut Proposal Calculator

July 10, 2012 01:41 PM | Permalink | Citizens for Tax Justice has created an online calculator that will tell you what you’re likely to pay in income taxes and payroll taxes under three different scenarios: 1. Congress extends all the Bush tax income tax cuts as Congressional Republicans propose,2. Congress extends most, but not […]

Fact Sheet: Proposals for Extending Bush Tax Cuts for Another Year Would Cost Upwards of $240 Billion

July 9, 2012 03:41 PM | Permalink | Read the PDF version of this fact sheet. Preliminary estimates by Citizens for Tax Justice (CTJ) predict that President Obama’s proposal today to extend for an additional year the Bush income tax cuts for the first $250,000 in income for couples and the first $200,000 of income […]

Fact Sheet: How Many People Are Rich Enough to Lose Part of the Bush Tax Cuts Under Obama's Proposal?

June 20, 2012 08:49 AM | Permalink | President Obama’s proposal to extend most, but not all, of the Bush tax cuts, would result in 1.9 percent of Americans losing some portion of the Bush income tax cuts. In 22 states, less than 1.5 percent of residents would lose some portion of their income tax […]

The Bush Tax Cuts: Obama's Approach vs. Congressional GOP's Approach, State-by-State

June 20, 2012 08:44 AM | Permalink | How U.S. taxpayers and taxpayers in each state would be affected by two competing approaches to the Bush tax cuts. Report with figures for the entire U.S. plus reports with figures specific to each state and the District of Columbia. Check Out the Special Report Landing Page […]

How Mitt Romney and President Obama Would Fare Under Their Two Competing Tax Plans

June 4, 2012 09:44 AM | Permalink | Read the PDF version of this document. Nothing better illustrates the difference between President Obama and Mitt Romney when it comes to taxes than how each of them would fare under their competing tax plans. Citizens for Tax Justice has done the calculations for 2013, based on […]

First Look: Extending the Bush Tax Cuts for Income up to $1 Million

May 24, 2012 11:39 AM | Permalink | Read the PDF Version of this Report. The tax cuts enacted in 2001 and 2003 under President Bush are scheduled to expire at the end of 2012. As we approach the expiration date, there’s a growing debate about whether and how much of these temporary tax breaks […]

How to End Apple's Offshore Tax Shenanigans

May 4, 2012 11:38 AM | Permalink | Read the PDF version of this document. On Friday, May 4, the New York Times ran a letter from CTJ’s director, Robert McIntyre, responding to a recent Times article describing Apple’s tax dodging. McIntyre explains, “In its latest annual report, Apple said that as of last September, […]