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Research report

Options to Limit the Benefit of Tax Expenditures for High-Income Households

Daniel Baneman, James R. Nunns, Jeffrey Rohaly, Eric Toder, Roberton C. Williams
August 2, 2011
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Abstract

This analysis measures the revenue and distributional impacts of three proposals to limit tax expenditures for higher-income households: the Obama Administration's plan to cap the value of itemized deductions at 28 percent; an effective minimum tax (EMT) to ensure that tax liability is at least a certain percentage of a taxpayer's income; and a modified version of a recent proposal to limit the value of specific tax expenditures to two percent of adjusted gross income (AGI).

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Federal Budget and Economy Individual Taxes
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Meet the Experts

  • Daniel Baneman
  • James R. Nunns
    Urban Institute Associate
  • Jeffrey Rohaly
    Principal Research Associate
  • Eric Toder
    Institute Fellow and Codirector, Tax Policy Center
  • Roberton C. Williams
    Urban Institute Associate
Brief

Understanding the Maze of Recent Child and Work Incentive Proposals

Elaine Maag, Nikhita Airi
June 1, 2020
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