G2TT
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
URLhttps://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.
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