| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w16921 |
| 来源ID | Working Paper 16921 |
| Capping Individual Tax Expenditure Benefits | |
| Martin Feldstein; Daniel Feenberg; Maya MacGuineas | |
| 发表日期 | 2011-04-07 |
| 出版年 | 2011 |
| 语种 | 英语 |
| 摘要 | This paper analyzes a new way of reducing the major individual tax expenditures: capping the total amount that tax expenditures as a whole can reduce each individual's tax burden. More specifically, we examine the effect of limiting the total value of the tax reduction resulting from tax expenditures to two percent of the individual's adjusted gross income. Each individual can benefit from the full range of tax expenditures but can receive tax reduction only up to 2 percent of his AGI. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w16921 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/574596 |
| 推荐引用方式 GB/T 7714 | Martin Feldstein,Daniel Feenberg,Maya MacGuineas. Capping Individual Tax Expenditure Benefits. 2011. |
| 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 | ||
| w16921.pdf（133KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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