Revenue projections taken from CPC FY2017 budget alternative (billions of dollars)
Total | ||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | 2017–2021 | 2017–2026 | 2016–2026 | |
Additional revenue policy adjustments (impact on primary budget deficit, billions of dollars) | ||||||||||||||
Immediately revert to 36% and 39.6% rates for those above $250k/$200k. Leave in place other Bush tax cuts permanently. Enact Fairness in Taxation Act, and tax rate equalization | 54 | 137 | 143 | 150 | 158 | 165 | 173 | 182 | 191 | 200 | 642 | 1,553 | 1,553 | |
Repeal the step-up basis for capital gains at death | 62 | 66 | 70 | 74 | 79 | 84 | 89 | 95 | 100 | 107 | 351 | 825 | 825 | |
Cap the value of itemized deductions at 28% | 31 | 50 | 55 | 60 | 64 | 68 | 73 | 77 | 82 | 86 | 260 | 646 | 646 | |
End exclusion of foreign-earned income | 7 | 7 | 7 | 8 | 8 | 8 | 9 | 9 | 10 | 10 | 36 | 83 | 83 | |
Subject all pass-through entities to the self-employment tax and the 3.8% ACA Medicare tax | 17 | 23 | 25 | 26 | 27 | 28 | 29 | 31 | 32 | 34 | 118 | 272 | 272 | |
End deferral and reform foreign tax credit | 71 | 75 | 79 | 82 | 87 | 91 | 95 | 100 | 105 | 110 | 393 | 895 | 895 | |
Minor corporate tax releases | 12 | 13 | 14 | 14 | 16 | 16 | 17 | 18 | 19 | 21 | 69 | 161 | 161 | |
Limit deductibility of executive bonus pay | 4 | 5 | 5 | 5 | 4 | 4 | 4 | 4 | 3 | 3 | 24 | 42 | 42 | |
Reduce the deductibility of corporate meals and entertainment (25%) | 5 | 7 | 7 | 7 | 7 | 7 | 8 | 8 | 8 | 8 | 33 | 71 | 71 | |
Increase the excise tax on cigarettes by 50 cents per pack | 3 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 17 | 35 | 35 | |
Eliminate fossil fuel preferences (EPWA) | 12 | 13 | 13 | 13 | 14 | 14 | 14 | 15 | 15 | 15 | 65 | 139 | 139 | |
Carbon and gas tax | 86 | 125 | 139 | 151 | 165 | 178 | 186 | 195 | 201 | 209 | 667 | 1636 | 1636 | |
Financial transactions tax | 62 | 85 | 87 | 90 | 93 | 95 | 98 | 101 | 105 | 108 | 417 | 924 | 924 | |
Excise tax on systemically important financial institutions | 6 | 11 | 11 | 11 | 11 | 12 | 12 | 12 | 13 | 13 | 50 | 111 | 111 | |
Progressive estate tax reform | 3 | 14 | 18 | 23 | 25 | 26 | 28 | 30 | 32 | 34 | 82 | 231 | 231 |
* Supplemental spending includes disaster and emergency.
Note: Numbers may not add due to rounding.
Source: Blair (2016)