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Reconsidering Tax Expenditure Estimation

In: Economic Analysis of Tax Expenditures

Author

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  • Rosanne Altshuler
  • Robert Dietz

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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Suggested Citation

  • Rosanne Altshuler & Robert Dietz, 2008. "Reconsidering Tax Expenditure Estimation," NBER Chapters, in: Economic Analysis of Tax Expenditures, National Bureau of Economic Research, Inc.
    • Handle: RePEc:nbr:nberch:13139
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    Cited by:

    1. Nathalie Morel & Chloé Touzet & Michaël Zemmour, 2016. "Fiscal welfare in Europe: a state of the art," Working Papers hal-02187913, HAL.
    2. Avram, Silvia, 2014. "The distributional effects of personal income tax expenditure," ISER Working Paper Series 2014-26, Institute for Social and Economic Research.
    3. Ohno, Taro & Imahori, Tomotsugu & Kojima, Daizo, 2025. "Effect of income-increasing deduction in personal income tax on the burden reduction and income redistribution: Evidence from Japan," Japan and the World Economy, Elsevier, vol. 73(C).
    4. James M. Poterba & Todd M. Sinai, 2008. "Income Tax Provisions Affecting Owner-Occupied Housing: Revenue Costs and Incentive Effects," NBER Working Papers 14253, National Bureau of Economic Research, Inc.
    5. Tatiana Malinina, 2010. "Recognition and Measurement of Tax Expenditures: International Experience and Russian Practice," Research Paper Series, Gaidar Institute for Economic Policy, issue 146P.
    6. Rosanne Altshuler & Robert D. Dietz, 2008. "Tax Expenditure Estimation and Reporting: A Critical Review," NBER Working Papers 14263, National Bureau of Economic Research, Inc.
    7. Pawel Galinski, 2014. "Significance of Tax Expenditures for Budgets of Local Governments: the Case of Poland," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 56-70, October.
    8. 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;National Tax Journal, vol. 64(2), pages 531-564, June.
    9. Ohno, Taro & Sakamaki, Junpei & Kojima, Daizo & Imahori, Tomotsugu, 2021. "Effects of deductions on the tax burden reduction and the redistribution of the income and resident taxes," Japan and the World Economy, Elsevier, vol. 60(C).
    10. William G. Gale & Samuel Brown, 2013. "Tax Reform for Growth, Equity, and Revenue," Public Finance Review, , vol. 41(6), pages 721-754, November.
    11. 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.
    12. Taro Ohno & Junpei Sakamaki & Daizo Kojima, 2020. "Factor decomposition of changes in the tax base for income tax," Discussion papers ron331, Policy Research Institute, Ministry of Finance Japan.
    13. Taro Ohno & Junpei Sakamaki & Author-Name:Daizo Kojima, 2021. "Effects of Deductions on the Tax Burden Reduction and the Redistribution of the Income and Resident Taxes," Discussion papers ron338, Policy Research Institute, Ministry of Finance Japan.
    14. L. Yu. Filobokova & O. V. Grigorieva, 2017. "Strategic approaches to the management of tax potential in small business," Russian Journal of Industrial Economics, MISIS, vol. 10(2).
    15. Agustin Redonda, 2016. "Tax Expenditures and Sustainability. An Overview," Discussion Notes 1603, Council on Economic Policies.
    16. 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, Prague University of Economics and Business, vol. 2011(4), pages 475-489.
    17. Taro Ohno & Junpei Sakamaki & Daizo Kojima & Tomotsugu Imahori, 2024. "Factor decomposition of changes in the income tax base," The Japanese Economic Review, Springer, vol. 75(1), pages 1-28, January.
    18. Ms. Evridiki Tsounta, 2011. "Home Sweet Home: Government's Role in Reaching the American Dream," IMF Working Papers 2011/191, International Monetary Fund.
    19. Altshuler, Rosanne & Dietz, Robert, 2011. "Reconsidering Tax Expenditure Estimation," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(2), pages 459-489, June.

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