The following distributional tables have been produced by the TaxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities. Foundation’s Fiscal Incidence Microsimulation Model for the FY 2010 Federal Tax and Spending Policies as Outlined in Obama’s 2010 Budget. Click on a bold link within the table below to view the chosen table in FlashPaper or Excel. Links that are not in bold are available in an Excel file with multiple tabs. Those with no link are not yet available.
The letter following the table number refers to the incidence assumption made concerning who bears the burden of the budget deficit. For example, Table 1a assumes that the deficit is financed by a combination of higher taxes and lower spending. Table 1b assumes that the entire deficit is equivalent to an increase in taxes today. Table 1c assumes that the entire deficit is equivalent to a decrease in spending today. Table 1d assumes that the entire deficit is borne by future generations. Table 1e assumes that half of the deficit is borne by future generations and the other half by increased taxes and lower spending today. And Table 1f presents the results excluding payroll taxes and Medicare and Social Security spending.
Baseline: Obama/Orszag OMB Baseline (“Realistic” baseline created by Obama’s OMB)
Policy: Obama Proposed Budget for FY 2010
Incidence Assumption |
All Families |
Married Non-Elderly Families |
Single Non-Elderly Families |
Head of Household Non-Elderly Families |
Elderly Families |
Primary Assumptions |
Table 1f |
Table 11f |
Table 21f |
Table 31f |
Table 41f |
Public Goods Allocated Per Person Instead of Income Elasticity = 1 |
Table 2a Table 2b Table 2c Table 2d Table 2e Table 2f |
Table 12a Table 12b Table 12c Table 12d Table 12e Table 12f |
Table 22a Table 22b Table 22c Table 22d Table 22e Table 22f |
Table 32a Table 32b Table 32c Table 32d Table 32e Table 32f |
Table 42a Table 42b Table 42c Table 42d Table 42e Table 42f |
Corporate Income Taxes All Borne by Capital Instead of 70/30 Labor/Capital |
Table 3a Table 3b Table 3c Table 3d Table 3e Table 3f |
Table 13a Table 13b Table 13c Table 13d Table 13e Table 13f |
Table 23a Table 23b Table 23c Table 23d Table 23e Table 23f |
Table 33a Table 33b Table 33c Table 33d Table 33e Table 33f |
Table 43a Table 43b Table 43c Table 43d Table 43e Table 43f |