How Specifications of the Reference Tax System Affect CBO’s Estimates of Tax Expenditures

Congressional Budget Office

No 57543, Reports from Congressional Budget Office

Abstract: To measure tax expenditures, the normal tax structure—the reference tax system—in which they represent special treatment must be defined. This report outlines how the reference tax system used by CBO affects its estimates of tax expenditures.

JEL-codes: H20 (search for similar items in EconPapers)
Date: 2021-12-15
New Economics Papers: this item is included in nep-acc, nep-pbe and nep-pub
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