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Diane Publishing Books
Tax Expenditures: IRS Data Available for Evaluations Are Limited
James R. White (au)
By one measure, tax expenditures resulted in an estimated $1 trillion of revenue forgone by the federal government in FY 2011. GAO has recomended greater scrutiny of tax expenditures, as periodic reviews could help determine how well specific tax expenditures achieve their goals and how their benefits and costs compare to those of other programs with similar goals. This report identifies data needed for evaluating tax expenditures and its evailability. It: (1) determines the information available from the Internal Revenue Service (IRS) for evaluating tax expenditures; and (2) compares, for a few case studies, the information identified by federal agencies for evaluating outlay programs with similar purposes to tax expenditures. Tables and figures. This is a print on demand report.
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