NDLI: Federal Tax Policy

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Federal Tax Policy

Content Provider	Scilit
Author	Gravelle, Jane G.
Copyright Year	2019
Description	This chapter addresses the basic issue of defining a tax incentive. It discusses in generic terms the merits of tax incentives as a policy tool. The chapter presents an overview of existing tax incentives in the federal income tax structure. Tax subsidies tend to differ from direct government programs in two ways: they are open-ended entitlements and they do not alter relative prices proportionally for all individuals because of the graduated rates and exclusions of the individual income tax. In organizing the discussion of tax incentives, the following general categories will be considered: work incentives, investment in human capital, savings and investment incentives, and incentives to particular types of consumption. Savings and investment incentives can be further subdivided into two types–general subsidies for certain kinds of savings and subsidies that affect investment. Owner-occupied housing is generally recognized as one of the most tax-favored of particular types of investment. Book Name: Handbook on Taxation
Related Links	https://api.taylorfrancis.com/content/chapters/edit/download?identifierName=doi&identifierValue=10.4324/9781315093161-22&type=chapterpdf
Ending Page	547
Page Count	19
Starting Page	529
DOI	10.4324/9781315093161-22
Language	English
Publisher	Informa UK Limited
Publisher Date	2019-07-16
Access Restriction	Open
Subject Keyword	Book Name: Handbook On Taxation Tax Incentives Federal Policy Structure Subsidies Savings Investment
Content Type	Text
Resource Type	Chapter

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