Individual Tax Expenditures, Credits, and Deductions

Case Study #5: Accelerated Depreciation

August 2, 2013

Case Study #4: The Deduction of State and Local Income Taxes or General Sales Taxes

August 1, 2013

Case Study #2: Property Tax Deduction for Owner-Occupied Housing

July 30, 2013

Case Study #1: Mortgage Interest Deduction for Owner-Occupied Housing

July 29, 2013

The Economics of the Blank Slate: Estimating the Effects of Eliminating Major Tax Expenditures and Cutting Tax Rates

July 26, 2013

The Higher Education and Skills Obtainment Act: A Proposal to Reform Higher Education Tax Credits

July 24, 2013

Links: Lap Dance Taxes and Tax Reform Options

July 9, 2013

Additional Obamacare Delays Could Be Expensive

July 8, 2013

What if the Corporate Effective Tax Rate were 12.6 Percent?

July 3, 2013

Links: President Obama’s Climate Change Plan, Green Energy Tax Credits, and the Cost of Tax Hikes

June 25, 2013

New Zealand’s Experience with Territorial Taxation

June 19, 2013

A Redistributional Effect of Obamacare

May 30, 2013

CBO: Tax Expenditures in the Eye of the Beholder

May 29, 2013

Weekly Map: Percentage of Tax Returns Claiming Charitable Gifts Deduction

May 28, 2013

Weekly Map: Who Itemizes?

May 15, 2013

Feldstein Proposal Increases Federal Revenues but the Devil’s in the Details

April 30, 2013

The Tax Treatment of Capital Assets and Its Effect on Growth: Expensing, Depreciation, and the Concept of Cost Recovery in the Tax System

April 24, 2013

Protecting Consumers by Eliminating the Business Deduction for Advertising

April 1, 2013

Congressman Rangel Opposed to “Loopholes” for the Rich, Except New York’s Rich

March 20, 2013

Latest IRS Data Shows Taxable Returns Remain Below 1997 Levels

March 7, 2013