G2TT
来源类型Research Report
规范类型报告
Distributional Effects of Individual Income Tax Expenditures After the 2017 Tax Cuts and Jobs Act
Eric Toder; Daniel Berger
发表日期2019-06-05
出版年2019
语种英语
概述This paper provides estimates of the total cost of and distributional effects of nonbusiness tax expenditures claimed on individual tax returns after enactment of the 2017 Tax Cuts and Jobs Act, taking account of interactions among provisions. Nonbusiness tax expenditures will reduce tax liability by $1.2 trillion in 2019, about 5 percent more than the sum of the costs of the separate provisions. Tax
摘要
This paper provides estimates of the total cost of and distributional effects of nonbusiness tax expenditures claimed on individual tax returns after enactment of the 2017 Tax Cuts and Jobs Act, taking account of interactions among provisions. Nonbusiness tax expenditures will reduce tax liability by $1.2 trillion in 2019, about 5 percent more than the sum of the costs of the separate provisions. Tax expenditures, on average, reduce taxes as a share of income more for upper-income than for lower-income taxpayers. The Tax Cuts and Jobs Act reduced the total cost of tax expenditures and made their distribution among income groups slightly less unequal.
主题Taxes and Budget
URLhttps://www.urban.org/research/publication/distributional-effects-individual-income-tax-expenditures-after-2017-tax-cuts-and-jobs-act
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/480616
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GB/T 7714
Eric Toder,Daniel Berger. Distributional Effects of Individual Income Tax Expenditures After the 2017 Tax Cuts and Jobs Act. 2019.
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