The Challenge of Individual Income Tax Reform: An Economic Analysis of Tax Base Broadening

This report examines large tax expenditures and considers the challenges in achieving significant base broadening, whether to finance rate reductions or other revisions to the tax code, or to reduce the deficit. Some special tax benefits may be fulfilling desirable objectives. For example, 30% of the revenue loss of tax expenditures is from provisions directed at encouraging savings, and many policy makers and analysts believe that taxes on savings should not be increased. Other tax expenditures, such as the exclusion of capital gains on owner-occupied housing, have important economic justifications.


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The Challenge of Individual Income Tax Reform: An Economic Analysis of Tax Base Broadening  [Order No: R42435  Release Date: Mar 22,2012  Pages: 37]