Are JCT Analyses of Tax Change Proposals Useful to Individual Taxpayers?
This article examines whether taxpayers may rely on Joint Committee of Taxation (JCT) studies to assess how a proposed tax change will impact their circumstances by evaluating the impact of a proposed tax law change to broaden the individual income tax base and lower individual income tax rates by p...
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| Veröffentlicht in: | eJournal of tax research 2009-12, Vol.7 (2), p.134 |
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| container_title | eJournal of tax research |
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| creator | Gary, Robert F Terando, William D Bouillon, Marvin L |
| description | This article examines whether taxpayers may rely on Joint Committee of Taxation (JCT) studies to assess how a proposed tax change will impact their circumstances by evaluating the impact of a proposed tax law change to broaden the individual income tax base and lower individual income tax rates by performing a microeconomic analysis on their explicit tax burdens before and after the proposed change in tax law. Our results indicate that JCT studies do not fully reveal the impact of proposed tax law changes on individual explicit tax burdens. Finally, we provide a simple methodology to determine the distributional impact of tax proposals on individuals using publically available information. [PUBLICATION ABSTRACT] |
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Our results indicate that JCT studies do not fully reveal the impact of proposed tax law changes on individual explicit tax burdens. Finally, we provide a simple methodology to determine the distributional impact of tax proposals on individuals using publically available information. 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Our results indicate that JCT studies do not fully reveal the impact of proposed tax law changes on individual explicit tax burdens. Finally, we provide a simple methodology to determine the distributional impact of tax proposals on individuals using publically available information. 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| fulltext | fulltext |
| identifier | ISSN: 1448-2398 |
| ispartof | eJournal of tax research, 2009-12, Vol.7 (2), p.134 |
| issn | 1448-2398 |
| language | eng |
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| source | Australasian Legal Information Institute (AustLII) Journals; Elektronische Zeitschriftenbibliothek - Frei zugängliche E-Journals; HeinOnline Law Journal Library; Business Source Complete; Free E- Journals |
| subjects | Alternative minimum tax Capital gains Congressional committees Consumption Estimates GDP Gross Domestic Product Growth models Impact analysis Income taxes Investigations Legislation Macroeconomics Proposals Revenue Acts Studies Tax base Tax legislation Tax rates Tax reform Tax refunds Tax returns Taxation |
| title | Are JCT Analyses of Tax Change Proposals Useful to Individual Taxpayers? |
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