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Brief

What are the Largest Business Tax Expenditures?

Frank Sammartino, Eric Toder
July 17, 2019
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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

Business Taxes Corporate income tax Pass-through entities Tax expenditures (business) Federal Budget and Economy Federal budget Federal spending
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Meet the Experts

  • Frank Sammartino
  • Eric Toder
    Institute Fellow and Codirector, Tax Policy Center
Research report

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