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  3. American Economic Review
  4. May 2008
  5. How Big Are Total Individual Income Tax Expenditures, and Who Benefits from Them?

American Economic Review

ISSN 0002-8282 (Print) | ISSN 1944-7981 (Online)

How Big Are Total Individual Income Tax Expenditures, and Who Benefits from Them?

  • Leonard E. Burman
  • Christopher Geissler
  • Eric J. Toder
American Economic Review
vol. 98, no. 2, May 2008
(pp. 79–83)
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Citation

Burman, Leonard E., Christopher Geissler, and Eric J. Toder. 2008. "How Big Are Total Individual Income Tax Expenditures, and Who Benefits from Them?" American Economic Review, 98 (2): 79–83. DOI: 10.1257/aer.98.2.79

Additional Materials

JEL Classification

  • H24 Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
  • H61 National Budget; Budget Systems