Tax Foundation Forum: Making Sense of Profit Shifting has reached its midpoint. In this halftime report, we provide a synopsis of the first nine of the 18 interviews in the series. This two-part review summarizes the key...
- 1913 Internal Revenue Service 1040 Form
1913 Internal Revenue Service 1040 Form
Key Findings A marriage penalty or bonus is the change in a couple’s total tax bill as a result of getting married and thus filing their taxes jointly. Marriage bonuses typically occur when two individuals with disparate incomes marry...
Key Findings The average combined federal, state, and local top marginal tax rate on long-term capital gains in the United States is 28.6 percent – 6th highest in the OECD. This is more than 10 percentage points higher than the simple...
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