What Conditions Tax Distribution and Dynamic Scoring Are In

Tax reform, particularly business tax reform, could be affected by the recent CBO/JCT integration of macroeconomic effects (dynamic scoring) into the official estimate of the Senate immigration bill. Another technical wrinkle is that major institutional approaches to tax distribution all favor, to different degrees, reductions in the corporate income tax compared with reductions in the individual taxes faced by noncorporate businesses and investors

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Year of publication:	2013
Authors:	Driessen, Patrick
Publisher:	[2013]: [S.l.] : SSRN
Subject:	Theorie \| Theory \| Steuerpolitik \| Tax policy \| Einkommensverteilung \| Income distribution

Extent:	1 Online-Ressource (6 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Tax Notes, Vol. 141, No. 4, 2013 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments October 28, 2013 erstellt
Classification:	H2 - Taxation, Subsidies, and Revenue ; H22 - Incidence ; H23 - Externalities; Redistributive Effects ; Environmental Taxes and Subsidies ; H25 - Business Taxes and Subsidies
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013071661