Report: Raising Revenue From High Earners Through Base Broadening

Update (12/12/12): Figure 1 has been corrected from an earlier version that was based on estimates that "stacked" the provision to tax dividends as ordinary income before the provision to increase rates, therefore counting the interaction within the rate changes. This correction does not affect the overall savings, and actual savings from allowing only some of the upper-income tax cuts to expire may differ from the sum in the figures above due to various interactions.