Tax Expenditure Estimation and Reporting: A Critical Review

Rosanne Altshuler () and Robert D. Dietz

No 14263, NBER Working Papers from National Bureau of Economic Research, Inc

Abstract: We examine the measurement of tax expenditures, as well as review issues concerning the classification of tax expenditures generally. 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 including the alternative minimum tax and sunset rules complicate and compromise the value of information provided by the tax expenditure budget.

JEL-codes: H20 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc and nep-pbe
Date: 2008-08
Note: PE
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