Brief
July 17, 2019
Primary tasks
Abstract
In this brief, we list the 10 major business tax expenditures with the largest revenue losses, as defined by the Office of Tax Analysis (OTA) of the US Treasury Department and the Congressional Joint Committee on Taxation (JCT). We provide a brief description of each provision and briefly summarize the rationale for the provision and its effects.
Research Area
To reuse content from the Tax Policy Center, visit copyright.com, search for the publications, choose from a list of licenses, and complete the transaction.