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Reconsidering Tax Expenditure Estimation

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  • Altshuler, Rosanne
  • Dietz, Robert

Abstract

We examine the measurement of tax expenditures, as well as review issues concerning the classification of tax expenditures generally. We use calculations from the Tax Policy Center’s microsimulation tax model to illustrate some of the problems with the current methodology for estimating tax expenditures. Unlike most previous work on the topic, we focus on how features of the current tax system including the alternative minimum tax and sunset rules complicate and compromise the value of information provided by the tax expenditure budget. We also present alternative measures of tax expenditures to improve the quality of information regarding the federal tax system.

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Bibliographic Info

Article provided by National Tax Association in its journal National Tax Journal.

Volume (Year): 64 (2011)
Issue (Month): 2 (June)
Pages: 459-89

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Handle: RePEc:ntj:journl:v:64:y:2011:i:2:p:459-89

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  1. Rosanne Altshuler & Jonathan Ackerman, 2006. "Constrained Tax Reform: How Political and Economic Constraints Affect the Formation of Tax Policy Proposals," Departmental Working Papers 200624, Rutgers University, Department of Economics.
  2. Burman, Leonard E., 2003. "Is the Tax Expenditure Concept Still Relevant?," National Tax Journal, National Tax Association, vol. 56(3), pages 613-27, September.
  3. Rosanne Altshuler & Robert Dietz, 2008. "Reconsidering Tax Expenditure Estimation: Challenges And Reforms," Departmental Working Papers 200804, Rutgers University, Department of Economics.
  4. Barthold, Thomas A. & Koerner, Thomas & Navratil, John F., 1998. "Effective Marginal Tax Rates Under the Federal Individual Income Tax: Death by One Thousand Pin Pricks?," National Tax Journal, National Tax Association, vol. 51(n. 3), pages 553-64, September.
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Cited by:
  1. Poterba, James M. & Sinai, Todd, 2011. "Revenue Costs And Incentive Effects Of The Mortgage Interest Deduction For Owner-Occupied Housing," National Tax Journal, National Tax Association, vol. 64(2), pages 531-64, June.

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