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State-by-State Figures on Proposed 3.25 Percent Surcharge on Millionaires

November 30, 2011 05:27 PM | Permalink | The one-fifth of one percent of taxpayers affected by the Senate Democrats’ proposed millionaire surcharge would pay 2.1 percent of their incomes in higher taxes, on average, under the proposal. Read the fact sheet. Want even more CTJ? Check us out on Twitter, Facebook, RSS, and Youtube!

A More Effective Alternative to the Democrats' Payroll Tax Cut

November 30, 2011 05:24 PM | Permalink | Government spending measures are the best way to reduce unemployment, but if lawmakers insist on using tax policy instead, they should revive the Making Work Pay Credit, as some Senators have discussed recently. Read the report. Want even more CTJ? Check us out on Twitter, Facebook, RSS, […]

State-by-State Estate Tax Figures Show that President's Plan Is Too Generous to Millionaires

November 18, 2011 05:31 PM | Permalink | Only 0.3 percent of deaths in the U.S. in 2009 resulted in federal estate tax liability. This provides a rough approximation of the impact that President Obama’s estate tax proposal would have, because the estate tax rules in effect in 2009 are the same rules that President […]

Corporate Taxpayers & Corporate Tax Dodgers, 2008-2010

November 3, 2011 NEW REPORT: 280 Most Profitable U.S. Corporations Shelter Half Their Profits from Taxes. “These 280 corporations received a total of nearly $224 billion in tax subsidies,” said Robert McIntyre, Director at Citizens for Tax Justice and the report’s lead author. “This is wasted money that could have gone to protect Medicare, create […]

How to Implement the Buffett Rule

October 19, 2011 04:26 PM | Permalink | A change in the Medicare tax that was enacted last year as part of health care reform will take an important but limited first step towards implementing President Obama’s “Buffett Rule,” the principle that tax laws should not allow millionaires to pay a smaller percentage of their […]

Fact Sheet: Why Congress Should Reject A "Territorial" System and a "Repatriation" Amnesty

October 19, 2011 10:41 AM | Permalink | Corporations are lobbying Congress to exempt their offshore profits from U.S. corporate income taxes, either permanently (by enacting a “territorial” tax system) or temporarily (by enacting a “repatriation” amnesty). Congress should reject both. Read the fact sheet. Want even more CTJ? Check us out on Twitter, Facebook, […]

Remembering the Tax Reform Act of 1986

October 18, 2011 11:36 AM | Permalink | Writing for Tax Notes, Citizens for Tax Justice director Robert McIntyre recalls the role that his organization played in the process that led to the Tax Reform Act of 1986. Read the article. Want even more CTJ? Check us out on Twitter, Facebook, RSS, and Youtube!

Herman Cain's "9-9-9 Plan"

October 17, 2011 05:38 PM | Permalink | If presidential candidate Herman Cain’s proposed “9-9-9 tax plan” was in effect today, then the richest one percent of taxpayers would each pay $210,000 less in annual taxes on average, while the poorest 60 percent of taxpayers would each pay about $2,000 more in annual taxes on […]

Fact Sheet: Four Ways to End Wall Street's Free Ride

October 14, 2011 01:57 PM | Permalink | If the following actions were taken, much of the inequity in our tax system, which is part of what’s driving the Occupy Wall Street and other affiliated protests, would be eliminated. Read the fact sheet. Photo of Occupy Wall Street via Eye Wash Creative Commons Attribution License […]

National Priorities Project & CTJ: The Cost of the Bush Tax Cuts for the Rich

October 14, 2011 01:32 PM | Permalink | The National Priorities Project, working in partnership with Citizens for Tax Justice, has unveiled a new website that presents a running tally of the cost of the Bush tax cuts for the richest five percent, who now receive almost half of the total tax cuts. Visit costoftaxcuts.com […]

State-by-State Figures on Proposed Millionaire Surcharge

October 6, 2011 05:32 PM | Permalink | Only one-fifth of one percent of U.S. taxpayers would pay the surcharge proposed by Senate Majority Leader Harry Reid to offset the costs of President Obama’s jobs bill. These figures show that in the majority of states only one-tenth of a percent of taxpayers would pay the […]

The Need for the "Buffett Rule": How Millionaire Investors Pay a Lower Rate than Middle-Class Workers

September 27, 2011 11:27 AM | Permalink | In his September 19 speech outlining his deficit-reducing plans, President Barack Obama proposed what he called the “Buffett Rule,” the principle that the super wealthy should not pay a lower rate of federal tax than middle-class taxpayers. This report shows why the Buffett Rule is sorely needed. […]

Fact Sheet: Warren Buffett's Effective Tax Rate Is Typical of Taxpayers with $10 Million or More of Investment Income

September 27, 2011 11:23 AM | Permalink | Taxpayers with $10 million or more in investment income this year will pay an average of 17.2 percent of their income in federal income taxes and payroll taxes, which means Warren Buffett’s effective federal tax rate of around 17.4 percent is not unusual for investors at his […]

Fact Sheet: Why Congress Can and Should Raise Revenue through Corporate Tax Reform

September 20, 2011 12:55 PM | Permalink | This one-page fact sheet explains why Congress should enact a “revenue-positive” corporate tax reform and addresses the most frequently asked questions about corporate taxes. Read the fact sheet Want even more CTJ? Check us out on Twitter, Facebook, RSS, and Youtube!

Revenue Provisions in the President's Jobs Bill

September 19, 2011 10:53 AM | Permalink | The American Jobs Act proposed by President Barack Obama includes provisions to offset its estimated $447 billion cost by taxing wealthy individuals, investment fund managers, and profitable companies, mainly oil and gas companies. The vast majority of the revenue would be raised by the provision to limit […]

Policy Options to Raise Revenue by Eliminating or Reducing Tax Subsidies for Wealthy Individuals and Profitable Businesses

September 19, 2011 10:51 AM | Permalink | Congress has several options for raising revenue by reducing or eliminating regressive tax subsidies that benefit profitable businesses and wealthy investors. This report describes several of these options, and includes revenue estimates from the non-partisan Joint Committee on Taxation (JCT) and Congressional Budget Office (CBO). Read More […]

Amid Grim Census Data on Poverty, Congress Should Reject Calls to Raise Taxes on Low-Income Families

September 13, 2011 01:59 PM | Permalink | The 15.1 percent of individuals and 11.7 percent of families living in poverty in 2010 according to newly released Census data are the Americans most likely to be harmed by calls in Congress to address the large numbers of people who allegedly are “paying no taxes.” Aside […]

Comparing a Payroll Tax Holiday to Other Tax Breaks: More Effective than Bush Tax Cuts, Less Effective than Making Work Pay Credit

September 6, 2011 01:55 PM | Permalink | President Barack Obama’s recent proposal to extend the 2 percent payroll tax holiday, which is currently in effect through 2011, is neither the most effective policy, nor the least effective policy, for boosting the economy. The estimates provided here compare the effectiveness of the payroll tax holiday […]

Data on Top 20 Corporations Using Repatriation Amnesty Calls into Question Claims of New Democrat Network

August 26, 2011 04:29 PM | Permalink | The twenty companies that repatriated the most offshore profits under the temporary repatriation amnesty enacted by Congress in 2004 now have almost triple the amount of profits “permanently reinvested” (i.e., parked) overseas as they did at the end of 2005. The figures call into question a recent […]

Rick Perry's "Flat Tax" and "Fair Tax" Both Mean Higher Taxes for Most Americans, Lower Taxes for the Rich

August 24, 2011 12:06 PM | Permalink | Texas Governor and presidential candidate Rick Perry has endorsed both the concept of a flat income tax and the so-called “Fair Tax,” which is a national sales tax. Estimates from the Institute on Taxation and Economic Policy (ITEP) show that both of these proposals would result in […]

Texas's High Taxes on the Poor Belie Rick Perry's Statements that They Need to Pay More

August 17, 2011 04:05 PM | Permalink | Texas Governor and presidential candidate Rick Perry said that he is “dismayed at the injustice that nearly half of all Americans don’t even pay any income tax.” He should know that Americans pay other types of federal taxes besides just federal income taxes, and that they also […]

President Obama Breaks His Promise on Taxes Again

August 2, 2011 04:48 PM | Permalink | The so-called “Budget Control Act” that President Obama signed into law today to increase the federal debt ceiling and reduce the federal budget deficit marks the second time the Obama administration has capitulated on tax policy to the most extreme elements in Congress, those who are least […]

The Stop Tax Haven Abuse Act

July 25, 2011 09:58 AM | Permalink | Senator Carl Levin has introduced S. 1346, the Stop Tax Haven Abuse Act (the “Stop Act”) which includes important new rules to deter offshore transactions designed to avoid U.S. income taxes. This report provides a summary of some of the most noteworthy aspects of the Stop Act. […]

"Gang of Six" Plan Would Reduce Revenue and Encourage Corporate Tax Dodging

July 20, 2011 02:09 PM | Permalink | The plan released by the “Gang of Six” U.S. Senators to reduce the budget deficit includes revenue measures that would actually increase the deficit — but not as much as revenue measures proposed by President Obama and Republican leaders. Download the PDF.   “Gang of Six” Plan […]

Both Sides of Debt Ceiling Talks Propose Increasing the Budget Deficit

July 14, 2011 03:58 PM | Permalink | Both sides of the debt ceiling debate want to extend all or most of the expiring Bush tax cuts. And neither side has proposed spending cuts or tax increases large enough to offset the tremendous cost of such an extension. Read the fact sheet Want even more […]