Capping Individual Tax Expenditure Benefits
收藏NBER2011-04-01 更新2025-01-04 收录
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https://www.nber.org/papers/w16921
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资源简介：
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
本文分析了一种削减主要个人税收支出（tax expenditures）的新路径：对税收支出整体可降低单个纳税人税负的总额度设定上限。具体而言，本文考察了限制由税收带来的减税总价值所产生的效应
提供机构：
美国国家经济研究局
创建时间：
2011-04-01
