Archived - Report on Federal Tax Expenditures - Concepts, Estimates and Evaluations 2017: Table des matières

Introduction

Part 1 – Tax Expenditures and the Benchmark Tax System: Concepts and Estimation Methodologies

Introduction
Tax Expenditures and the Benchmark Tax System
Calculation of the Tax Expenditure Estimates and Projections
Interpretation of the Estimates and Projections
Additional Resources
Annex—Estimating the Value of Tax Deferrals, Accelerated Depreciation Provisions and Other Timing Preferences

Part 2 – Tax Expenditure Estimates and Projections

Introduction
Estimates and Projections
Background Statistics
Changes to Tax Expenditures Since the 2016 Edition

Part 3 – Descriptions of Tax Expenditures

Introduction
Descriptions of Tax Expenditure

Part 4 – Tax Evaluations and Research Reports

A Statistical Profile of Federal Tax Expenditures, 1991–2015
Evaluation of the Children’s Fitness Tax Credit and the Children’s Arts Tax Credit
Evaluation of the Goods and Services Tax Credit

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