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dc.contributor.authorAltshuler, Rosanneen
dc.contributor.authorDietz, Robert D.en
dc.date.accessioned2009-07-27-
dc.date.accessioned2010-05-14T11:01:21Z-
dc.date.available2010-05-14T11:01:21Z-
dc.date.issued2008-
dc.identifier.urihttp://hdl.handle.net/10419/31256-
dc.description.abstractWe examine the measurement of tax expenditures and offer recommendations aimed at improving their value to analysts and policymakers. 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 complicate and compromise the value of information provided by the tax expenditure budget. Our recommendations for reform include presenting revenue estimates for major tax expenditures, reporting some negative tax expenditures, grouping expenditures by conceptually-linked categories, and establishing an appendix for tax expenditure estimates of permanent versions of expiring provisions and AMT interaction effects.en
dc.language.isoengen
dc.publisher|aRutgers University, Department of Economics |cNew Brunswick, NJen
dc.relation.ispartofseries|aWorking Paper |x2008-04en
dc.subject.jelH20en
dc.subject.ddc330en
dc.subject.keywordTax expendituresen
dc.subject.keywordtax incentivesen
dc.subject.keywordtax revenuesen
dc.titleReconsidering tax expenditure estimation: challenges and reforms-
dc.type|aWorking Paperen
dc.identifier.ppn605400954en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:rut:rutres:200804en

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