Taxing Capital Income: Effective Marginal Tax Rates Under 2014 Law and Selected Policy Options

Congressional Budget Office

No 49817, Reports from Congressional Budget Office

Abstract: An effective marginal tax rate (ETR) measures an investor’s tax burden on returns from an investment. CBO estimates that the ETR, on average, for all capital income is 18 percent. ETRs on returns from investment vary by sector, ranging from 29 percent for businesses to virtually zero for owner-occupied housing. In this report, CBO estimates ETRs under current law and eight policy options for taxing capital income.

JEL-codes: H25 (search for similar items in EconPapers)
Date: 2014-12-18
New Economics Papers: this item is included in nep-acc, nep-pbe and nep-pub
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Citations: View citations in EconPapers (11)

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