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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.
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主题 | Economic Growth and Productivity ; Taxes and Budget |
URL | https://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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文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
412495-Distributiona(261KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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