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Research report

Who Benefits from Tax Expenditures?

Roberton C. Williams
May 4, 2011
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Abstract

The federal income tax is replete with tax expenditures, provisions that grant special benefits to selected taxpayers or for selected activities. Exclusions and deductions reduce taxable income, preferential rates cut the tax on specific types of income, and tax credits are subtracted directly from tax liability.

Research Area

Federal Budget and Economy Individual Taxes
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Meet the Experts

  • Roberton C. Williams
    Urban Institute Associate
Research report

New Evidence on The Effect of The TCJA On the Housing Market

Robert McClelland, Livia Mucciolo, Safia Sayed
March 30, 2022
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