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How Big Are Total Individual Income Tax Expenditures, and Who Benefits from Them?

Author

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  • Leonard E. Burman
  • Christopher Geissler
  • Eric J. Toder

Abstract

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Suggested Citation

  • Leonard E. Burman & Christopher Geissler & Eric J. Toder, 2008. "How Big Are Total Individual Income Tax Expenditures, and Who Benefits from Them?," American Economic Review, American Economic Association, vol. 98(2), pages 79-83, May.
  • Handle: RePEc:aea:aecrev:v:98:y:2008:i:2:p:79-83 Note: DOI: 10.1257/aer.98.2.79
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    References listed on IDEAS

    as
    1. Ian Martin, 2013. "The Lucas Orchard," Econometrica, Econometric Society, vol. 81(1), pages 55-111, January.
    2. Robert J. Barro, 2006. "On the Welfare Costs of Consumption Uncertainty," NBER Working Papers 12763, National Bureau of Economic Research, Inc.
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    Citations

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    Cited by:

    1. Eric J. Toder & Joseph Rosenberg & Amanda Eng, 2013. "Evaluating Broad-Based Approaches for Limiting Tax Expenditures," National Tax Journal, National Tax Association, vol. 66(4), pages 807-832, December.
    2. Andrea Albarea & Michele Bernasconi & Cinzia Di Novi & Anna Marenzi & Dino Rizzi & Francesca Zantomio, 2015. "Accounting for Tax Evasion Profiles and Tax Expenditures in Microsimulation Modelling. The BETAMOD Model for Personal Income Taxes in Italy," International Journal of Microsimulation, International Microsimulation Association, pages 99-136.
    3. Chen, Daniel L. & Lind, Jo Thori, 2016. "The Political Economy of Beliefs: Why Fiscal and Social Conservatives/Liberals (Sometimes) Come Hand-in-Hand," IAST Working Papers 16-62, Institute for Advanced Study in Toulouse (IAST).
    4. Leonard E. Burman & Marvin Phaup, 2012. "Tax Expenditures, the Size and Efficiency of Government, and Implications for Budget Reform," NBER Chapters,in: Tax Policy and the Economy, Volume 26, pages 93-124 National Bureau of Economic Research, Inc.
    5. Isabelle Joumard & Mauro Pisu & Debbie Bloch, 2012. "Tackling income inequality: The role of taxes and transfers," OECD Journal: Economic Studies, OECD Publishing, vol. 2012(1), pages 37-70.
    6. Leonid Gokhberg & Galina Kitova & Vitaliy Roud, 2014. "Tax Incentives for R&D and Innovation: Demand versus Effects," Foresight and STI Governance (Foresight-Russia till No. 3/2015), National Research University Higher School of Economics, vol. 8(3), pages 18-41.
      • Leonid Gokhberg & Galina Kitova & Vitaliy Roud, 2014. "Tax incentives for r&d and innovation: demand versus effects," Foresight-Russia Форсайт, CyberLeninka;Федеральное государственное автономное образовательное учреждение высшего образования «Национальный исследовательский университет «Высшая школа экономики», vol. 8(3 (eng)), pages 18-41.
    7. Galina A. Kitova, 2014. "Taxation Of R&D: Review Of Practices," HSE Working papers WP BRP 28/STI/2014, National Research University Higher School of Economics.
    8. William G. Gale & Samuel Brown, 2013. "Tax Reform for Growth, Equity, and Revenue," Public Finance Review, , vol. 41(6), pages 721-754, November.
    9. Blaufus, Kay & Hechtner, Frank & Möhlmann, Axel, 2014. "The effect of tax preparation expenses for employees: Evidence from Germany," arqus Discussion Papers in Quantitative Tax Research 157, arqus - Arbeitskreis Quantitative Steuerlehre.
    10. Isabelle Joumard & Mauro Pisu & Debra Bloch, 2012. "Less Income Inequality and More Growth – Are They Compatible? Part 3. Income Redistribution via Taxes and Transfers Across OECD Countries," OECD Economics Department Working Papers 926, OECD Publishing.
    11. Leonard E. Burman & Marvin Phaup, 2011. "Tax Expenditures, the Size and Efficiency of Government, and Implications for Budget Reform," NBER Working Papers 17268, National Bureau of Economic Research, Inc.
    12. Leonard Burman, 2013. "Pathways to Tax Reform Revisted," Center for Policy Research Working Papers 155, Center for Policy Research, Maxwell School, Syracuse University.
    13. Květa Kubátová & Martin Jareš, 2011. "Identifikace a kvantifikace daňových úlev v ČR v roce 2008
      [Identification and Quantification of Tax Reliefs in the Czech Republic in the Year 2008]
      ," Politická ekonomie, University of Economics, Prague, vol. 2011(4), pages 475-489.
    14. Michael P. Devereux & Simon Loretz, 2012. "How Would EU Corporate Tax Reform Affect US Investment in Europe?," NBER Chapters,in: Tax Policy and the Economy, Volume 26, pages 59-91 National Bureau of Economic Research, Inc.

    More about this item

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems

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