Reconsidering tax expenditure estimation

Rosanne Altshuler, Robert Dietz

Research output: Contribution to journalArticle

6 Citations (Scopus)

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.

Original languageEnglish (US)
Pages (from-to)459-490
Number of pages32
JournalNational Tax Journal
Volume64
Issue number2 PART 2
StatePublished - Jun 1 2011

Fingerprint

Tax expenditures
Tax
Tax system
Quality of information
Value of information
Microsimulation
Compromise
Methodology
Tax policy

All Science Journal Classification (ASJC) codes

  • Accounting
  • Finance
  • Economics and Econometrics

Keywords

  • Housing economics
  • Income tax
  • Revenue estimation
  • Tax expenditures

Cite this

Altshuler, R., & Dietz, R. (2011). Reconsidering tax expenditure estimation. National Tax Journal, 64(2 PART 2), 459-490.
Altshuler, Rosanne ; Dietz, Robert. / Reconsidering tax expenditure estimation. In: National Tax Journal. 2011 ; Vol. 64, No. 2 PART 2. pp. 459-490.
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Altshuler, R & Dietz, R 2011, 'Reconsidering tax expenditure estimation', National Tax Journal, vol. 64, no. 2 PART 2, pp. 459-490.

Reconsidering tax expenditure estimation. / Altshuler, Rosanne; Dietz, Robert.

In: National Tax Journal, Vol. 64, No. 2 PART 2, 01.06.2011, p. 459-490.

Research output: Contribution to journalArticle

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