Gateway to Think Tanks
来源类型 | Research Report |
规范类型 | 报告 |
Tax Subsidies for Asset Development: An Overview and Distributional Analysis | |
Benjamin H. Harris; C. Eugene Steuerle; Signe-Mary McKernan; Caleb Quakenbush; Caroline Ratcliffe | |
发表日期 | 2014-03-07 |
出版年 | 2014 |
语种 | 英语 |
概述 | The federal government channels much of its support for asset building through the tax code. Asset-building tax subsidies, primarily for homeownership and retirement saving, totaled $384 billion in 2013. This report reviews federal tax expenditures for housing, retirement, savings, business development, and higher education. We highlight research on the effectiveness of and justifications for these expenditures |
摘要 | The federal government channels much of its support for asset building through the tax code. Asset-building tax subsidies, primarily for homeownership and retirement saving, totaled $384 billion in 2013. This report reviews federal tax expenditures for housing, retirement, savings, business development, and higher education. We highlight research on the effectiveness of and justifications for these expenditures, find limited efficacy in their current form, and note possible adjustments. We estimate the distributional effect of major tax expenditures and find that the vast majority of subsidies benefit the top two income quintiles. Last, we review prospective policies such as matched saving accounts and automatic enrollment.
|
主题 | Aging ; Education and Training ; Housing and Housing Finance ; Income and Wealth ; Taxes and Budget |
URL | https://www.urban.org/research/publication/tax-subsidies-asset-development-overview-and-distributional-analysis |
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/478378 |
推荐引用方式 GB/T 7714 | Benjamin H. Harris,C. Eugene Steuerle,Signe-Mary McKernan,et al. Tax Subsidies for Asset Development: An Overview and Distributional Analysis. 2014. |
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 | ||
413048-Tax-Subsidies(942KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
除非特别说明,本系统中所有内容都受版权保护,并保留所有权利。