[20210929]IN11765_《重建更好法案》中税收规定的税后收入变化——分配分析.pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i Changes in After-Tax Income from the Tax Provisions in the “Build Back Better Act” Distributional Analysis September 29, 2021 Distributional analysis can be used to illustrate how changes in tax policy may affect the economic well-being of taxpayers. Broadly, distributional analyses can be used to examine how system-wide tax burdens are shared across taxpayers, or the “fairness” of the tax system. The Joint Committee on Taxation (JCT) regularly prepares distributional analyses of major tax proposals. On September 14, 2021, JCT released a distributional analysis of the revenue provisions of the House Ways and Means Committees budget reconciliation legislative recommendations (described in this CRS report). These proposed changes are in Title XIII, Subtitle H, of what is being referred to as the “Build Back Better Act.” One useful metric for understanding the impact of tax policy on taxpayers well-being is the percentage change in after-tax income. Figure 1 illustrates the percentage change in after-tax income that would result from the revenue (or tax) provisions recommended by the Ways and Means Committee