How to Raise Taxes on Wealthy Without Raising Rates

As lawmakers consider various approaches to reforming the tax code and dealing with expiring tax cuts at year’s end, there has been much debate over the tax treatment of high-income earners. Republicans have called for extending virtually all of the 2001/2003/2010 income and estate tax cuts, while Democrats have called for allowing these cuts to expire on individual income above $200,000 and family income above $250,000.

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