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Curbing Tax Expenditures

January 30, 2012

Reviews trends in tax expenditures and their effects and examines three options for raising tax revenue by applying limits to large and widely utilized tax preferences: a fixed percentage credit, a cap based on income, and a constant percentage reduction.

Changes to the Tax Exclusion of Employer-Sponsored Health Insurance Premiums: A Potential Source of Financing for Health Reform

June 25, 2009

Examines eight options for limiting the tax exclusion of employer-sponsored health insurance premiums. Compares, by income level, estimated effects of various caps and indices on tax revenues and after-tax incomes in the first year and over ten years.