For more information on the data used in this report, please refer to this sources page [F6 note -- next item in this post].
Copyright 2005 The New York Times Company
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About the Data
Published: June 5, 2005
Following are links to data that were the source of the graphics "Not Since the 20's Roared" and "The Wealthiest Benefit More From the Recent Tax Cuts." Also included are links to groups that will provide other sources and views on tax policy.
The calculations come from four sources.
The data on income growth come from government tax return records [ http://emlab.berkeley.edu/users/saez/TabFigOUPvolume2.xls ] was analyzed by Emmanuel Saez [ http://emlab.berkeley.edu/users/saez ], economics professor at the University of California at Berkeley, and Thomas Piketty, economics professor at the École des Hautes Études en Sciences Sociales in Paris. The chart data is from Table A6.
The estimates of taxes come from a computer model of the Tax Policy Center [ http://www.taxpolicycenter.org/ ], a joint project of the Urban Institute [ http://www.urban.org/ ] and Brookings Institution [ http://www.brook.edu/ ], and include income, corporate and estate taxes and proposals in the President's 2006 budget to make temporary cuts permanent.
The data on the 400 highest-income taxpayers [ http://www.irs.gov/pub/irs-soi/00in400h.pdf ] come from an Internal Revenue Service report, with 2004 tax rules applied. In separate analyses The New York Times and Citizens for Tax Justice calculated the data under new tax rules and came up with nearly identical findings. The tax rates paid by such taxpayers are highly influenced by how much of their income derives from salaries, which are taxed at up to 35 percent, and from dividends and long-term capital gains, which are taxed at 15 percent and are exempt from the Alternative Minimum Tax. The administration will not allow the Internal Revenue Service to release its data on the top 400 taxpayers for 2001 and 2002.
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