Reconsidering Tax Expenditure Estimation
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.
Volume (Year): 64 (2011)
Issue (Month): 2 (June)
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- Burman, Leonard E., 2003. "Is the Tax Expenditure Concept Still Relevant?," National Tax Journal, National Tax Association, vol. 56(3), pages 613-27, September.
- Ackerman, Jonathan Z. & Altshuler, Rosanne, 2006.
"Constrained Tax Reform: How Political and Economic Constraints Affect the Formation of Tax Policy Proposals,"
National Tax Journal,
National Tax Association, vol. 59(1), pages 165-87, March.
- 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.
- 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.
- Rosanne Altshuler & Robert Dietz, 2008. "Reconsidering Tax Expenditure Estimation: Challenges And Reforms," Departmental Working Papers 200804, Rutgers University, Department of Economics.
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