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Raising Revenue by Limiting Tax Expenditures

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NBER2014-11-01 更新2025-01-04 收录
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Limiting tax expenditures can raise revenue without increasing marginal tax rates. Such a policy is equivalent to reducing government spending now done as subsidies through the tax code for a wide range of household spending and income. This paper explores one way of limiting tax expenditures: a cap

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2014-11-01
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