Gateway to Think Tanks
来源类型 | Research Report |
规范类型 | 报告 |
Evaluating Tax Expenditures | |
其他题名 | Introducing Oversight into Spending through the Tax Code |
Benjamin H. Harris; C. Eugene Steuerle; Caleb Quakenbush | |
发表日期 | 2018-07-10 |
出版年 | 2018 |
语种 | 英语 |
概述 | Increased demand for better use of evidence in policymaking has sparked bipartisan support for better evaluation of federal spending programs. Tax expenditures, spending-like subsidies embedded in the tax code, cost taxpayers roughly as much as domestic discretionary programs, yet receive little-to-no scrutiny from government evaluators. Many large tax expenditures have existed for decades with limited reform, |
摘要 | Increased demand for better use of evidence in policymaking has sparked bipartisan support for better evaluation of federal spending programs. Tax expenditures, spending-like subsidies embedded in the tax code, cost taxpayers roughly as much as domestic discretionary programs, yet receive little-to-no scrutiny from government evaluators. Many large tax expenditures have existed for decades with limited reform, despite independent research often finding them to be inefficient at achieving their purported goals. After a brief overview of tax expenditures, we review the evaluative tools and offices government has at its disposal and suggest options lawmakers could use to conduct regular evaluation of tax subsidies in pursuit of leaner, more effective government.
This paper was updated on July 26, 2018 to clarify the roles of the Joint Committee on Taxation and the Congressional Research Service in estimating and evaluating tax expenditures.
|
主题 | Taxes and Budget |
URL | https://www.urban.org/research/publication/evaluating-tax-expenditures |
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/480249 |
推荐引用方式 GB/T 7714 | Benjamin H. Harris,C. Eugene Steuerle,Caleb Quakenbush. Evaluating Tax Expenditures. 2018. |
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 | ||
evaluating_tax_expen(222KB) | 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。