Dynamic Scoring for Tax Legislation: A Review of Models

Gravelle, Jane G.

Library of Congress. Congressional Research Service.

关键词: Taxation;    Progressive taxation;    Tax cuts;    Tax policy;   

RP-ID  :  R43381
RP-ID  :  R43381_2014Jan24

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report first explains dynamic scoring, including the types of effects incorporated and the types of models used, as well as what groups conduct or have conducted macroeconomic analysis of tax changes. The following section discusses the specific issues associated with tax reform. The final section discusses general issues surrounding the use of various models and reviews the empirical evidence on supply side responses.