An Analysis of the “Buffett Rule” Metadata

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  • Main Title An Analysis of the “Buffett Rule”


  • Author: Hungerford, Thomas L.
    Creator Type: Personal
    Creator Info: Specialist in Public Finance


  • Name: Library of Congress. Congressional Research Service.
    Place of Publication: Washington D.C.


  • Creation: 2011-10-07


  • English


  • Content Description: This report examines the Buffett rule, but uses a measure of income that captures the ability to pay taxes and incorporates the effect of the corporate income tax in addition to the individual income tax and the payroll tax. The Buffet rule states that "no household making over $1 million annually should pay a smaller share of its income in taxes than middle-class families pay" and is named after Warren Buffett, the chairman of Berkshire Hathaway. The report includes figures, tables, and appendices to illustrate calculations and issues involved with the topic.
  • Physical Description: 14 pages.


  • Legislative Indexing Vocabulary: Taxation
  • Legislative Indexing Vocabulary: Taxpayers
  • Legislative Indexing Vocabulary: Personal income tax
  • Legislative Indexing Vocabulary: Income tax

Primary Source

  • Item is not a Primary Source


  • Place Name: United States


  • Name: Congressional Research Service Reports
    Code: CRSR


  • Name: UNT Libraries Government Documents Department
    Code: UNTGD

Resource Type

  • Report


  • Text


  • CRS Report Number: R42043
  • Accession or Local Control No: R42043_2011Oct07
  • Archival Resource Key: ark:/67531/metadc93910