Add to ORKGIn its efforts to guide money to the states, our federal government annually passes up more than $75 billion in potential revenue under a single provision of the Tax Code. That provision, section 164 of the Code, allows itemizing taxpayers to deduct the cost of the state and local income, property, and (to a limited extent) sales taxes they paid during the tax year. The eye-popping size of that number makes section 164 a perennial issue in tax policy circles, and as one of the deductions omitted from the Alternative Minimum Tax\u27s (AMT) parallel tax universe, the section is also a key component of debates about the AMT. Indeed, the President\u27s Advisory Panel on Tax Reform recommends eliminating the deduction to pay for its proposed AMT...
This article explores the operation of T ARET and demonstrates that it produces economic neutrality ...
Behavioral economics introduced the concept of salience to law and economics. In the area of tax pol...
Proponents of tax expenditure analysis have insisted that when tax programs are economically equival...
In its efforts to guide money to the states, our federal government annually passes up more than $75...
Our federal government annually donates more than $75 billion in potential revenue to the States und...
By sheer dollars alone, the largest impact of the Alternative Minimum Tax is to deny many taxpayers ...
By sheer dollars alone, the largest impact of the Alternative Minimum Tax is to deny many taxpayers ...
Tax reform is coming, and it will be an important part of any plan to avert national fiscal disaster...
The federal government devotes over a trillion dollars each year to tax provisions that pursue nont...
We began this project pondering a riddle. Most state governments have adopted what we-and many other...
This article illustrates the differences between the two types of tax expenditures by examining the ...
The federal budget is a myth. Despite being a myth, Congress uses the budget to limit its choices by...
Many fundamental changes have occurred in our tax system in the past four years. These changes raise...
In this Article, Professor Butler considers the effect of the line item veto on the tax legislative ...
Taxation is an essential component to raising revenue for the government. Despite public resistanc...
This article explores the operation of T ARET and demonstrates that it produces economic neutrality ...
Behavioral economics introduced the concept of salience to law and economics. In the area of tax pol...
Proponents of tax expenditure analysis have insisted that when tax programs are economically equival...
In its efforts to guide money to the states, our federal government annually passes up more than $75...
Our federal government annually donates more than $75 billion in potential revenue to the States und...
By sheer dollars alone, the largest impact of the Alternative Minimum Tax is to deny many taxpayers ...
By sheer dollars alone, the largest impact of the Alternative Minimum Tax is to deny many taxpayers ...
Tax reform is coming, and it will be an important part of any plan to avert national fiscal disaster...
The federal government devotes over a trillion dollars each year to tax provisions that pursue nont...
We began this project pondering a riddle. Most state governments have adopted what we-and many other...
This article illustrates the differences between the two types of tax expenditures by examining the ...
The federal budget is a myth. Despite being a myth, Congress uses the budget to limit its choices by...
Many fundamental changes have occurred in our tax system in the past four years. These changes raise...
In this Article, Professor Butler considers the effect of the line item veto on the tax legislative ...
Taxation is an essential component to raising revenue for the government. Despite public resistanc...
This article explores the operation of T ARET and demonstrates that it produces economic neutrality ...
Behavioral economics introduced the concept of salience to law and economics. In the area of tax pol...
Proponents of tax expenditure analysis have insisted that when tax programs are economically equival...