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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.
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主题 | Taxes and Budget |
URL | https://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 |
推荐引用方式 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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文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
distributional_effec(338KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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