Archived - Tax Expenditures and Evaluations 2001

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Table of Contents

Preface

Part 1 – Tax Expenditures: Estimates and Projections

Estimates and Projections of Tax Expenditures

What’s New in the 2001 Report

Description of New Tax Expenditures

The Tax Expenditures

Part 2 – Tax Evaluation and Research Report

Present-Value Tax Expenditure Estimates of Tax Assistance for Retirement Savings

1.  Introduction

2. Theoretical Development of the Present-Value Method

3. Applying the Present-Value Method

4. Estimates and Projections of the Federal Tax Expenditure

5. Conclusion

Appendix: Alternative Approach to Estimating the Present-Value Tax Expenditure