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来源类型 | Research Report |
规范类型 | 报告 |
An Option to Reform the Income Tax Treatment of Families and Work | |
James R. Nunns; Elaine Maag; Hang Nguyen | |
发表日期 | 2016-12-05 |
出版年 | 2016 |
语种 | 英语 |
概述 | The income tax provisions related to families and work—filing status, rate schedules, the standard deduction, personal exemptions, the child and earned income tax credits, and the taxation of dependents—are complex, too small to encourage work for many low earners, and unfair to some families. We describe and analyze a comprehensive option that addresses these issues while minimizing the number of “losers” and |
摘要 | The income tax provisions related to families and work—filing status, rate schedules, the standard deduction, personal exemptions, the child and earned income tax credits, and the taxation of dependents—are complex, too small to encourage work for many low earners, and unfair to some families. We describe and analyze a comprehensive option that addresses these issues while minimizing the number of “losers” and reducing average tax burdens in all but the highest income quintile, at a cost of about $100 billion per year. We present alternatives to illustrate different policy tradeoffs that could be made in reforming these provisions.
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主题 | Taxes and Budget |
URL | https://www.urban.org/research/publication/option-reform-income-tax-treatment-families-and-work |
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/479486 |
推荐引用方式 GB/T 7714 | James R. Nunns,Elaine Maag,Hang Nguyen. An Option to Reform the Income Tax Treatment of Families and Work. 2016. |
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 | ||
2001012-an-option-to(1574KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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