Gateway to Think Tanks
来源类型 | Research Report |
规范类型 | 报告 |
How Hard Is It to Cut Tax Preferences to Pay for Lower Tax Rates? | |
Hang Nguyen; James R. Nunns; Eric Toder; Roberton C. Williams | |
发表日期 | 2012-07-10 |
出版年 | 2012 |
语种 | 英语 |
概述 | Some political leaders have proposed to lower individual income tax rates and make up the lost revenue by eliminating tax preferences. To help inform the discussion of such proposals, we examine illustrative revenue-neutral combinations of lower rates and cuts in tax preferences and their effects on the distribution of tax burdens. We conclude that paying for lower rates would require substantial reductions in |
摘要 | Some political leaders have proposed to lower individual income tax rates and make up the lost revenue by eliminating tax preferences. To help inform the discussion of such proposals, we examine illustrative revenue-neutral combinations of lower rates and cuts in tax preferences and their effects on the distribution of tax burdens. We conclude that paying for lower rates would require substantial reductions in broadly-used and popular preferences. In addition, requiring that changes maintain the current progressivity of the federal income tax would make it much harder to find a politically acceptable mix of preferences to curtail.
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主题 | Economic Growth and Productivity ; Taxes and Budget |
URL | https://www.urban.org/research/publication/how-hard-it-cut-tax-preferences-pay-lower-tax-rates |
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/477784 |
推荐引用方式 GB/T 7714 | Hang Nguyen,James R. Nunns,Eric Toder,et al. How Hard Is It to Cut Tax Preferences to Pay for Lower Tax Rates?. 2012. |
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 | ||
412608-How-Hard-Is-I(703KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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