G2TT
来源类型Research Report
规范类型报告
Distributional Effects of Individual Income Tax Expenditures: An Update
Daniel Baneman; Eric Toder
发表日期2012-02-03
出版年2012
语种英语
概述Tax expenditures on average raise after-tax incomes more for upper-income than for lower-income taxpayers. As a share of income, special rates for capital gains and dividends and itemized deductions provide the largest benefits for taxpayers in the top 1 percent of the income distribution, exemptions and exclusions benefit taxpayers in upper middle-income groups the most, and refundable credits provide the
摘要
Tax expenditures on average raise after-tax incomes more for upper-income than for lower-income taxpayers. As a share of income, special rates for capital gains and dividends and itemized deductions provide the largest benefits for taxpayers in the top 1 percent of the income distribution, exemptions and exclusions benefit taxpayers in upper middle-income groups the most, and refundable credits provide the largest benefits to those in the bottom two quintiles of the distribution. Interactions among provisions make the revenue cost of all tax expenditures about 10 percent larger than the sum of the costs of the separate provisions.
主题Economic Growth and Productivity ; Taxes and Budget
URLhttps://www.urban.org/research/publication/distributional-effects-individual-income-tax-expenditures-update
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/477611
推荐引用方式
GB/T 7714
Daniel Baneman,Eric Toder. Distributional Effects of Individual Income Tax Expenditures: An Update. 2012.
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