G2TT
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.
主题Taxes and Budget
URLhttps://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.
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