Examines current debate over whether top two marginal tax rates should return to their 2001 levels, prior to Bush Administration tax cuts. Provides Obama Administration and Republican tax policy proposals, and presents pro-con arguments. Considers relationship between top tax rates on ordinary income, tax rate on capital gains and dividends, and alternative minimum tax. Includes tables.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Sept. 2012). Reuse except for individual research requires license from ProQuest, LLC. CRS Report.
Microfiche version: Library of Congress.Congressional Research Service. Raising the Tax Rates on High-Income Taxpayers