NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Tax Expenditure Estimation and Reporting: A Critical Review

Rosanne Altshuler, Robert D. Dietz

NBER Working Paper No. 14263
Issued in August 2008
NBER Program(s):   PE

We examine the measurement of tax expenditures, as well as review issues concerning the classification of tax expenditures generally. We use calculations from NBER's TAXSIM to illustrate some of the problems with the current methodology for estimating tax expenditures. Unlike most previous work on the topic, we focus on how features of the current tax system including the alternative minimum tax and sunset rules complicate and compromise the value of information provided by the tax expenditure budget.

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Document Object Identifier (DOI): 10.3386/w14263

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