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Economic Analysis of Tax Expenditures
Economic Analysis of Tax Expenditures
James M. Poterba
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Published Date
June 2011
Copyright
2011
PUBLISHER
:
National Tax Journal 64 (2.2)
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Table of Contents
Chapter 1:
Introduction: Economic Analysis of Tax Expenditures
Author(s):
James M. Poterba
Chapter 2:
Reconsidering Tax Expenditure Estimation
Author(s):
Rosanne Altshuler
&
Robert Dietz
Chapter 3:
Income versus Consumption Tax Baselines for Tax Expenditures
Author(s):
Robert Carroll
,
David Joulfaian
&
James Mackie
Chapter 4:
The Tax Exclusion for Employer-Sponsored Health Insurance
Author(s):
Jonathan Gruber
Chapter 5:
Revenue Costs and Incentive Effects of the Mortgage Interest Deduction for Owner-Occupied Housing
Author(s):
James M. Poterba
&
Todd Sinai
Chapter 6:
Assessing the Federal Deduction for State and Local Tax Payments
Author(s):
Gilbert E. Metcalf
Chapter 7:
Portfolio Substitution and the Revenue Cost of the Federal Income Tax Exemption for State and Local Government Bonds
Author(s):
James M. Poterba
&
Arturo Ramírez Verdugo
Chapter 8:
How Does Charitable Giving Respond to Incentives and Income? New Estimates from Panel Data
Author(s):
Jon Bakija
&
Bradley T. Heim
Chapter 9:
Tax Expenditures for Noncash Charitable Contributions
Author(s):
Deena Ackerman
&
Gerald Auten
Chapter 10:
Redistribution and Tax Expenditures: The Earned Income Tax Credit
Author(s):
Nada Eissa
&
Hilary Hoynes
Chapter 11:
US Defense Contracts during the Tax Expenditure Battles of the 1980s
Author(s):
Susan J. Guthrie
&
James R. Hines Jr.
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