How Big Are Total Individual Income Tax Expenditures, and Who Benefits from Them?

Burman, Leonard E.; Geissler, Christopher; Toder, Eric J.

doi:10.1257/aer.98.2.79

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American Economic Review: Vol. 98 No. 2 (May 2008)

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How Big Are Total Individual Income Tax Expenditures, and Who Benefits from Them?

Article Citation

Burman, Leonard E., Christopher Geissler, and Eric J. Toder. 2008. "How Big Are Total Individual Income Tax Expenditures, and Who Benefits from Them?." American Economic Review, 98(2): 79-83.

DOI: 10.1257/aer.98.2.79

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Additional Materials

Link to Appendix (56.99 KB)

Authors

Burman, Leonard E. (Urban Institute, Washington, DC)
Geissler, Christopher (Brookings Institution)
Toder, Eric J. (Urban Institute, Washington, DC)

JEL Classifications

H24: Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
H61: National Budget; Budget Systems