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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.
主题Economic Growth and Productivity ; Taxes and Budget
URLhttps://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.
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