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Introduction: Economic Analysis of Tax Expenditures

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  • Poterba, James M.

Abstract

Many economists and policy analysts argue that broadening the tax base is one of the most efficient ways to raise income tax revenues. Current tax deductions, credits, and exclusions, which are collectively known as "tax expenditures," reduce tax revenues and create complicated incentives that affect the ways taxpayers earn and spend their incomes. Because these tax provisions distort behavior relative to a neutral tax code, it is possible that eliminating some or all of them could simultaneously raise revenue and reduce tax-induced distortions of economic activity. Sweeping changes in tax expenditures have been recommended in several recent high profile reform proposals. The papers in this special issue of the National Tax Journal examine the revenue effects of, the distribution of benefits from, and the efficiency costs of current tax expenditures. These papers will be a valuable input for the analysis of potential reforms, and will help to identify unresolved issues that deserve further research attention.

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  • Poterba, James M., 2011. "Introduction: Economic Analysis of Tax Expenditures," National Tax Journal, National Tax Association, vol. 64(2), pages 451-457, June.
  • Handle: RePEc:ntj:journl:v:64:y:2011:i:2:p:451-57
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    Cited by:

    1. repec:spr:eujhec:v:19:y:2018:i:2:d:10.1007_s10198-017-0884-8 is not listed on IDEAS
    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, vol. 8(3), pages 99-136.
    3. Avram, Silvia, 2014. "The distributional effects of personal income tax expenditure," ISER Working Paper Series 2014-26, Institute for Social and Economic Research.
    4. Avram, Silvia, 2014. "The distributional effects of personal income tax expenditure," EUROMOD Working Papers EM14/14, EUROMOD at the Institute for Social and Economic Research.
    5. Cinzia Di Novi & Anna Marenzi & Dino Rizzi, 2018. "Do healthcare tax credits help poor-health individuals on low incomes?," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), vol. 19(2), pages 293-307, March.
    6. Doerrenberg, Philipp & Peichl, Andreas & Siegloch, Sebastian, 2014. "Sufficient Statistic or Not? The Elasticity of Taxable Income in the Presence of Deduction Possibilities," IZA Discussion Papers 8554, Institute for the Study of Labor (IZA).
    7. repec:eee:pubeco:v:151:y:2017:i:c:p:41-55 is not listed on IDEAS
    8. Doerrenberg, Philipp & Peichl, Andreas & Siegloch, Sebastian, 2017. "The elasticity of taxable income in the presence of deduction possibilities," Journal of Public Economics, Elsevier, vol. 151(C), pages 41-55.

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