TY  - JOUR
AU  - Altshuler,Rosanne
AU  - Dietz,Robert D.
TI  - Tax Expenditure Estimation and Reporting: A Critical Review
JF  - National Bureau of Economic Research Working Paper Series
VL  - No. 14263
PY  - 2008
Y2  - August 2008
UR  - http://www.nber.org/papers/w14263
L1  - http://www.nber.org/papers/w14263.pdf
N1  - Author contact info:
Rosanne Altshuler
Department of Economics
Rutgers University
75 Hamilton Street
New Brunswick, NJ 08901
Tel: 212-662-8432
E-Mail: altshule@rci.rutgers.edu

Robert Dietz
National Association of Home Builders
1201 15th St NW
Washington, DC 20005
Tel: 202-266-8285
Fax: 202-266-8333
E-Mail: rdietz@nahb.com
M3  - presented at "Economics of Tax Expenditures Conference", March 27-29, 2008
AB  - 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.
ER  -