U.S. Department of the Treasury

Distributional Analysis of the U.S. Tax System

• Sources of Variation in Average Tax Rates     (November 2015)

• Variation in Average Tax Rates at Selected Income Levels, Current Law

  2016     (August 2015)

  2015, revised     (August 2015)

• Number and Share of Families Paying Taxes, Current Law

  2016    [excel]     (July 2015)

Return to the Office of Tax Analysis Policy Page.

Distribution of Selected Tax Expenditures

• Selected Credits, Deductions, and Exclusions

  2017     [excel]     (March 2016)  2016     [excel]     (March 2016)

  2015, revised     [excel]     (March 2016)

• Distribution of Retirement Tax Benefits Estimation Methodology     (April 2016)

• Selected Retirement Savings

  2017     [excel]     (March 2016) 2016     [excel]     (March 2016)

  2015, revised     [excel]     (March 2016)

• Distribution of Premium Tax Credit     [excel]     (January 2017) 
   

Average and Marginal Tax Rates

• Average Effective Federal Corporate Tax Rates     (April 2016)
• Marginal Income Tax Rates by Income Source     [excel]     (August 2015)
• Effective Marginal Tax Rates on New Investments     (August 2014)
• Effective Marginal Tax Rates on New Investments Methodology    (July 2014)

Key Family and Education Tax Policies and Proposals

• Families Benefiting from ARRA: 2016    [excel]     (July 2015)
• ​A Proposal to Expand EITC for Childless Workers: 2017     (May 2016)
  • Benefits by Returns, Earners and Filers   [excel]     (March 2016)
  • Beneficiaries by State   [excel]     (March 2016)
• American Opportunity Tax Credit by State: 2012     [excel]     (April 2015) 
• The Taxation of Married Couples: 2016     [excel]     (November 2015)

Health Tax Provisions and Analysis

• Treasury's Baseline Estimates of Health Coverage Methodology and Tables (December 2016)
  • Methodology      (December 2016)
  • Table 1, Types of Coverage, 2018     [excel]     (December 2016)
  • Table 2, Employer-Sponsored Coverage, 2018     [excel]     (December 2016)
  • Table 3, Premium Tax Credit, 2018     [excel]     (December 2016)
• Tables 1 – 3, Types of Coverage, ESI, and PTC, 2019 [excel]   (April 2019)
• Tables 1 – 3, Types of Coverage, ESI and PTC, 2018     (December 2016)
• Health Savings Accounts, 2014      [excel]     (January 2017)