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Restrictions on Itemized Tax Deductions: Policy Options and Analysis (in English)
Jane G. Gravelle
(Author)
·
Sean Lowry
(Author)
·
Createspace Independent Publishing Platform
· Paperback
Restrictions on Itemized Tax Deductions: Policy Options and Analysis (in English) - Lowry, Sean ; Gravelle, Jane G.
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Synopsis "Restrictions on Itemized Tax Deductions: Policy Options and Analysis (in English)"
The President and leading Members of Congress have indicated that income tax reform is a major policy objective. Some itemized deductions are visible candidates for "broadening the base" of the individual income tax and cutting back on tax expenditures and primarily consist of deductions for mortgage interest, state and local taxes, and charitable contributions. The benefits of itemized deductions are concentrated among higher-income individuals, and that is particularly the case for state and local income tax deductions and charitable deductions.
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The book is written in English.
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