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Tax Expenditure Estimation and Reporting: A Critical Review

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Author Info
Rosanne Altshuler
Robert D. Dietz

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Abstract

We examine the measurement of tax expenditures, as well as review issues concerning the classification of tax expenditures generally. We use calculations from NBER's TAXSIM 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.

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Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 14263.

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Date of creation: Aug 2008
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Handle: RePEc:nbr:nberwo:14263

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H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  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. Todd Sinai & Joseph Gyourko, 2004. "The (Un)changing Geographical Distribution of Housing Tax Benefits: 1980 to 2000," NBER Working Papers 10322, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  3. Daniel Feenberg & James Poterba, 2003. "The Alternative Minimum Tax and Effective Marginal Tax Rates," NBER Working Papers 10072, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  4. Robert Carroll & David Joulfaian & James Mackie, 2008. "Income versus Consumption Tax Baselines for Tax Expenditures," NBER Chapters, in: Incentive and Distributional Consequences of Tax Expenditures National Bureau of Economic Research, Inc. [Downloadable!]
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This page was last updated on 2009-11-25.

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