Tax Expenditures: IRS Data Available for Evaluations Are Limited

United States. Government Accountability Office.

United States. Government Accountability Office.

关键词: Government accountability -- United States.;    tax policy and administration;    tax expenditures;    letter report;   

RP-ID  :  GAO-13-479
RP-ID  :  654271

美国|英语

来源: UNT Digital Library

【 摘 要 】

A letter report issued by the Government Accountability Office with an abstract that begins "Internal Revenue Service (IRS) data are not sufficient for identifying who claims a tax expenditure and how much they claim for $492 billion or almost half the dollar value of all tax expenditures that GAO examined. Such basic data are not available at IRS for tax expenditures because they do not have their own line item on a tax form. This included $102 billion of tax expenditures that were not on tax forms, such as the exclusion of interest on life insurance savings, and $390 billion of tax expenditures that were on tax forms but did not have their own line items, such as the credit for holding clean renewable energy bonds which is aggregated with other credits on a single line item."