| 来源类型 | Research Report |
| 规范类型 | 报告 |
| Options to Limit the Benefit of Tax Expenditures for High-Income Households | |
| Daniel Baneman; James R. Nunns; Jeffrey Rohaly; Eric Toder; Roberton C. Williams | |
| 发表日期 | 2011-08-02 |
| 出版年 | 2011 |
| 语种 | 英语 |
| 概述 | This analysis measures the revenue and distributional impacts of three proposals to limit tax expenditures for higher-income households: the Obama Administration's plan to cap the value of itemized deductions at 28 percent; an effective minimum tax (EMT) to ensure that tax liability is at least a certain percentage of a taxpayer's income; and a modified version of a recent proposal to limit the value of specific |
| 摘要 | This analysis measures the revenue and distributional impacts of three proposals to limit tax expenditures for higher-income households: the Obama Administration's plan to cap the value of itemized deductions at 28 percent; an effective minimum tax (EMT) to ensure that tax liability is at least a certain percentage of a taxpayer's income; and a modified version of a recent proposal to limit the value of specific tax expenditures to two percent of adjusted gross income (AGI).
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| 主题 | Taxes and Budget |
| URL | https://www.urban.org/research/publication/options-limit-benefit-tax-expenditures-high-income-households |
| 来源智库 | Urban Institute (United States) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/477416 |
| 推荐引用方式 GB/T 7714 | Daniel Baneman,James R. Nunns,Jeffrey Rohaly,et al. Options to Limit the Benefit of Tax Expenditures for High-Income Households. 2011. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| 1001548-Options-to-L（397KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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