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Information about this author at RePEc
NBER Working Papers and Publications
|August 2008||Tax Expenditure Estimation and Reporting: A Critical Review|
with Rosanne Altshuler: w14263
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.