An Analysis of the "Buffett Rule"

Format:

Book

Government document

Author/Creator:

Library of Congress. Government Division.

Language:

English

Subjects (All):

Corporations--Taxation.

Corporations.

Occupations.

Fiscal policy.

Income tax.

Physical Description:

1 online resource (1 online resource (14 p), digital, PDF file)

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2012.

System Details:

text file

Summary:

Analyzes Obama Administration observation of the "Buffett rule" as a principle of tax reform. Provides overview of the Buffett rule, which states that no household making over $1 million annually should pay a smaller share of its income in taxes than middle class families pay. Examines extent to which the Buffett rule applies to high-earning taxpayers in the U.S., using a measure of income that captures the ability to pay taxes and incorporates effect of corporate income tax in addition to individual income tax and the payroll tax. Addresses issues surrounding the rule as it relates to small business, job creation, saving, and investment. Includes tables and graphs.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Apr. 2014). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Government Division. Analysis of the "Buffett Rule"

Access Restriction:

Restricted for use by site license.