Add to ORKGThis report analyzes the most recently available public data from the Internal Revenue Service's (IRS) Statistics of Income (SOI) to provide an overview of who claims itemized deductions, what they claim them for, and the amount in deductions claimed. In addition, the revenue loss associated with several of the larger deductions is presented using data from the Joint Committee on Taxation's (JCT's) tax expenditure estimates. This report concludes with a brief discussion of the implications of various policy options to reform or limit itemized deductions
The federal income tax allows deductions for some categories of personal losses, notably for casualt...
The tax benefit rule should be described to indicate that it applies to credits and exclusions besid...
Different approaches have been used to measure the distribution of individual income over time. Surv...
This report analyzes various proposals to restrict itemized deductions--both across-the-board and in...
This report first describes what tax deductions are, how they vary in their effects on reducing taxa...
Commentators have long regarded section 68, the overall limitation on itemized deductions, as primar...
I temized deductions (after limitations) claimedon Schedule A increased significantly over theperiod...
U.S. Government statistics are the product of a decen-tralized statistical system that involves over...
A letter report issued by the General Accounting Office with an abstract that begins "When computing...
The allowance of many personal deductions, such as the deduction for medical expenses or charitable ...
Includes bibliographical references.On October 22, 1986, President Ronald Reagan signed into law the...
Almost 30 million taxpayers who itemized their federal deductions for the 2017 tax year switched to ...
With direct incentives and sanctions being the most common instruments to fight tax evasion, the the...
A letter report issued by the General Accounting Office with an abstract that begins "When computing...
New tax legislation enacted in December 2017 exacerbates the extent to which various itemized deduct...
The federal income tax allows deductions for some categories of personal losses, notably for casualt...
The tax benefit rule should be described to indicate that it applies to credits and exclusions besid...
Different approaches have been used to measure the distribution of individual income over time. Surv...
This report analyzes various proposals to restrict itemized deductions--both across-the-board and in...
This report first describes what tax deductions are, how they vary in their effects on reducing taxa...
Commentators have long regarded section 68, the overall limitation on itemized deductions, as primar...
I temized deductions (after limitations) claimedon Schedule A increased significantly over theperiod...
U.S. Government statistics are the product of a decen-tralized statistical system that involves over...
A letter report issued by the General Accounting Office with an abstract that begins "When computing...
The allowance of many personal deductions, such as the deduction for medical expenses or charitable ...
Includes bibliographical references.On October 22, 1986, President Ronald Reagan signed into law the...
Almost 30 million taxpayers who itemized their federal deductions for the 2017 tax year switched to ...
With direct incentives and sanctions being the most common instruments to fight tax evasion, the the...
A letter report issued by the General Accounting Office with an abstract that begins "When computing...
New tax legislation enacted in December 2017 exacerbates the extent to which various itemized deduct...
The federal income tax allows deductions for some categories of personal losses, notably for casualt...
The tax benefit rule should be described to indicate that it applies to credits and exclusions besid...
Different approaches have been used to measure the distribution of individual income over time. Surv...