Tax Expenditure Estimation and Reporting: A Critical Review
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We examine the measurement of tax expenditures, as well as review issues concerning the classification of tax expenditures generally. We use calculations from NBER's TAXSIM to illustrate some of the problems with the current methodology for estimating tax expenditures. Unlike most previous work on
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美国国家经济研究局创建时间：
2008-08-01
