This report 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. In particular, this report estimates each proposal's potential to contribute to revenue-neutral reductions in income tax rates and the consequences for economic behavior
The federal income tax allows deductions for some categories of personal losses, notably for casualt...
Budget 2020 has proposed to introduce new tax slabs with reduced rates for those foregoing 70 tax ex...
The impact of tax law regulatory mechanism is based on the application of fundamental economic laws ...
This report analyzes the most recently available public data from the Internal Revenue Service's (IR...
Commentators have long regarded section 68, the overall limitation on itemized deductions, as primar...
With direct incentives and sanctions being the most common instruments to fight tax evasion, the the...
The presidential candidates this campaign season are a diverse group with a wide range of tax policy...
Several recent studies show that the elasticity of taxable income (ETI) is not a sufficient statisti...
This report first describes what tax deductions are, how they vary in their effects on reducing taxa...
Standard Deduction versus Itemized Deductions Under the Tax Cut & Jobs Act: Taxpayers can either ite...
Abstract- Removal or limitation of the current exclusion of employment-related health benefi t payme...
The federal government devotes over a trillion dollars each year to tax provisions that pursue nont...
This paper provides a general equilibrium model of income tax evasion. As functions of the share of ...
Budget 2020 has proposed to introduce new tax slabs with reduced rates for those foregoing 70 tax ex...
In U.S. federal income tax, the standard deduction, along with the personal exemptions, provides tax...
The federal income tax allows deductions for some categories of personal losses, notably for casualt...
Budget 2020 has proposed to introduce new tax slabs with reduced rates for those foregoing 70 tax ex...
The impact of tax law regulatory mechanism is based on the application of fundamental economic laws ...
This report analyzes the most recently available public data from the Internal Revenue Service's (IR...
Commentators have long regarded section 68, the overall limitation on itemized deductions, as primar...
With direct incentives and sanctions being the most common instruments to fight tax evasion, the the...
The presidential candidates this campaign season are a diverse group with a wide range of tax policy...
Several recent studies show that the elasticity of taxable income (ETI) is not a sufficient statisti...
This report first describes what tax deductions are, how they vary in their effects on reducing taxa...
Standard Deduction versus Itemized Deductions Under the Tax Cut & Jobs Act: Taxpayers can either ite...
Abstract- Removal or limitation of the current exclusion of employment-related health benefi t payme...
The federal government devotes over a trillion dollars each year to tax provisions that pursue nont...
This paper provides a general equilibrium model of income tax evasion. As functions of the share of ...
Budget 2020 has proposed to introduce new tax slabs with reduced rates for those foregoing 70 tax ex...
In U.S. federal income tax, the standard deduction, along with the personal exemptions, provides tax...
The federal income tax allows deductions for some categories of personal losses, notably for casualt...
Budget 2020 has proposed to introduce new tax slabs with reduced rates for those foregoing 70 tax ex...
The impact of tax law regulatory mechanism is based on the application of fundamental economic laws ...