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How Big Are Total Individual Income Tax Expenditures, and Who Benefits from Them?

Citations

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Cited by:

  1. Collins, J. Michael & Hembre, Erik & Urban, Carly, 2020. "Exploring the rise of mortgage borrowing among older Americans," Regional Science and Urban Economics, Elsevier, vol. 83(C).
  2. Cinzia Di Novi & Anna Marenzi & Dino Rizzi, 2018. "Do healthcare tax credits help poor-health individuals on low incomes?," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), vol. 19(2), pages 293-307, March.
  3. Andrea Albarea & Michele Bernasconi & Cinzia Di Novi & Anna Marenzi & Dino Rizzi & Francesca Zantomio, 2015. "Accounting for Tax Evasion Profiles and Tax Expenditures in Microsimulation Modelling. The BETAMOD Model for Personal Income Taxes in Italy," International Journal of Microsimulation, International Microsimulation Association, vol. 8(3), pages 99-136.
  4. Martin Feldstein, 2011. "Preventing a National Debt Explosion," Tax Policy and the Economy, University of Chicago Press, vol. 25(1), pages 109-144.
  5. Jo Thori Lind & Daniel Chen, 2016. "The Political Economy Of Beliefs: Why Fiscal And Social Conservatives/Liberals Come Hand-In-Hand," 2016 Meeting Papers 606, Society for Economic Dynamics.
  6. Julio López‐Laborda & Carmen Marín‐González & Jorge Onrubia, 2022. "The removal of tax expenditures from Spanish personal income tax: Impact on tax collection and income distribution," Public Budgeting & Finance, Wiley Blackwell, vol. 42(2), pages 221-254, June.
  7. Kay Blaufus & Frank Hechtner & Axel Möhlmann, 2017. "The Effect of Tax Preparation Expenses for Employees: Evidence from Germany," Contemporary Accounting Research, John Wiley & Sons, vol. 34(1), pages 525-554, March.
  8. Mukherjee, Sacchidananda, 2022. "Trends and Patterns of Tax Expenditures on Union Taxes in India," Working Papers 22/380, National Institute of Public Finance and Policy.
  9. Galina A. Kitova, 2014. "Taxation Of R&D: Review Of Practices," HSE Working papers WP BRP 28/STI/2014, National Research University Higher School of Economics.
  10. Salvador Barrios & Flavia Coda Moscarola & Francesco Figari & Luca Gandullia, 2020. "Size and distributional pattern of pension-related tax expenditures in European countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(5), pages 1287-1320, October.
  11. William G. Gale & Samuel Brown, 2013. "Tax Reform for Growth, Equity, and Revenue," Public Finance Review, , vol. 41(6), pages 721-754, November.
  12. Paolo Caro, 2020. "Decomposing Personal Income Tax Redistribution with Application to Italy," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 18(1), pages 113-129, March.
  13. Leonard E. Burman & Marvin Phaup, 2011. "Tax Expenditures, the Size and Efficiency of Government, and Implications for Budget Reform," NBER Working Papers 17268, National Bureau of Economic Research, Inc.
  14. Leonard E. Burman, 2013. "Pathways to Tax Reform Revisited," Public Finance Review, , vol. 41(6), pages 755-790, November.
  15. David Splinter, 2019. "The Mortgage Interest Deduction: Causes of Fluctuations in a Procyclical Tax Expenditure," Public Finance Review, , vol. 47(5), pages 807-827, September.
  16. Eric J. Toder & Joseph Rosenberg & Amanda Eng, 2013. "Evaluating Broad-Based Approaches for Limiting Tax Expenditures," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(4), pages 807-832, December.
  17. Leonard E. Burman & Marvin Phaup, 2012. "Tax Expenditures, the Size and Efficiency of Government, and Implications for Budget Reform," NBER Chapters, in: Tax Policy and the Economy, Volume 26, pages 93-124, National Bureau of Economic Research, Inc.
  18. Thomas L. Hungerford, 2010. "The Redistributive Effect of Selected Federal Transfer and Tax Provisions," Public Finance Review, , vol. 38(4), pages 450-472, July.
  19. Figari, Francesco & Riscado, Sara & Barrios, Salvador & Coda Moscarola, Flavia & Gandullia, Luca, 2019. "The fiscal and equity impact of social tax expenditures in the EU," EUROMOD Working Papers EM20/19, EUROMOD at the Institute for Social and Economic Research.
  20. Taro Ohno & Junpei Sakamaki & Daizo Kojima, 2020. "Factor decomposition of changes in the tax base for income tax," Discussion papers ron331, Policy Research Institute, Ministry of Finance Japan.
  21. Taro Ohno & Junpei Sakamaki & Author-Name:Daizo Kojima, 2021. "Effects of Deductions on the Tax Burden Reduction and the Redistribution of the Income and Resident Taxes," Discussion papers ron338, Policy Research Institute, Ministry of Finance Japan.
  22. Isabelle Joumard & Mauro Pisu & Debbie Bloch, 2012. "Tackling income inequality: The role of taxes and transfers," OECD Journal: Economic Studies, OECD Publishing, vol. 2012(1), pages 37-70.
  23. Salvador Barrios & Francesco Figari & Luca Gandullia & Sara Riscado, 2016. "The fiscal and equity impact of tax expenditures in the European Union," JRC Working Papers on Taxation & Structural Reforms 2016-01, Joint Research Centre.
  24. Leonid Gokhberg & Galina Kitova & Vitaliy Roud, 2014. "Tax Incentives for R&D and Innovation: Demand versus Effects," Foresight and STI Governance (Foresight-Russia till No. 3/2015), National Research University Higher School of Economics, vol. 8(3), pages 18-41.
    • Leonid Gokhberg & Galina Kitova & Vitaliy Roud, 2014. "Tax incentives for r&d and innovation: demand versus effects," Foresight-Russia Форсайт, CyberLeninka;Федеральное государственное автономное образовательное учреждение высшего образования «Национальный исследовательский университет «Высшая школа экономики», vol. 8(3 (eng)), pages 18-41.
  25. Joseph Teyu Chou & Chien-Hao Fu, 2022. "Which Families Benefited from the Recent Personal Income Tax Reform in Taiwan: Evidence from the Administrative Data," Journal of Family and Economic Issues, Springer, vol. 43(3), pages 433-451, September.
  26. Adam Wyszkowski, 2010. "Koncepcja tax expenditures w systemie podatkowym," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 9, pages 65-82.
  27. Isabelle Joumard & Mauro Pisu & Debra Bloch, 2012. "Less Income Inequality and More Growth – Are They Compatible? Part 3. Income Redistribution via Taxes and Transfers Across OECD Countries," OECD Economics Department Working Papers 926, OECD Publishing.
  28. Paolo Di Caro, 2018. "Redistribution in real-world PIT: Evidence from Italian tax records," Working Papers wp2018-2, Ministry of Economy and Finance, Department of Finance.
  29. Leonard Burman, 2013. "Pathways to Tax Reform Revisted," Center for Policy Research Working Papers 155, Center for Policy Research, Maxwell School, Syracuse University.
  30. Květa Kubátová & Martin Jareš, 2011. "Identifikace a kvantifikace daňových úlev v ČR v roce 2008 [Identification and Quantification of Tax Reliefs in the Czech Republic in the Year 2008]," Politická ekonomie, Prague University of Economics and Business, vol. 2011(4), pages 475-489.
  31. Leonard E. Burman & Marvin Phaup, 2012. "Tax Expenditures, the Size and Efficiency of Government, and Implications for Budget Reform," Tax Policy and the Economy, University of Chicago Press, vol. 26(1), pages 93-124.
  32. Yury M. Gorlin & Victor Y. Lyashok, 2018. "Tax Incentives in Russia and Other Countries: Critical Analysis," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 34-46, December.
  33. Ohno, Taro & Sakamaki, Junpei & Kojima, Daizo & Imahori, Tomotsugu, 2021. "Effects of deductions on the tax burden reduction and the redistribution of the income and resident taxes," Japan and the World Economy, Elsevier, vol. 60(C).
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