Restrictions on Itemized Tax Deductions: Policy Options and Analysis
Description:
This report analyzes various proposals to restrict itemized deductions--both across-the-board and individually tailored--using standard economic criteria of economic efficiency, distribution, simplicity, and estimated revenue effects. In particular, this report estimates each proposal's potential to contribute to revenue-neutral reductions in income tax rates and the consequences for economic behavior.
Date:
May 21, 2013
Creator:
Gravelle, Jane G.
Item Type:
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Partner:
UNT Libraries Government Documents Department