Tax Expenditure Estimation and Reporting: A Critical Review
---- Acknowledgements ----
We thank Daniel Feenberg for providing invaluable help with TAXSIM. We also thank Thomas Barthold, Timothy Dowd, Patrick Driessen, Edward Kleinbard, Gary Koenig, and attendees of the NBER Conference, "Incentive and Distributional Consequences of Tax Expenditures," for valuable comments. Nothing in this paper should be construed as reflecting the views of the National Association of Home Builders or its members. The views expressed herein are those of the author(s) and do not necessarily reflect the views of the National Bureau of Economic Research.