Restrictions on Itemized Tax Deductions : Policy Options and Analysis.

Format:

Book

Government document

Author/Creator:

Library of Congress. Government Division.

Language:

English

Subjects (All):

Taxation.

Income tax.

Statistics.

Tax incentives.

Physical Description:

1 online resource (1 online resource (50 p), digital, PDF file)

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2013.

System Details:

text file

Summary:

Analyzes various proposals to restrict itemized deductions, both across-the-board and individually tailored, using standard economic criteria of economic efficiency, distribution, simplicity, and estimated revenue effects. Estimates potential of each proposal to contribute to revenue-neutral reductions in income tax rates and consequences for economic behavior. Includes tables and a graph.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed May 2014). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Government Division. Restrictions on Itemized Tax Deductions

Access Restriction:

Restricted for use by site license.