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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.

Table 1 Personal income tax expenditures.

Table 2 Corporate income tax expenditures.

Table 3 GST tax expenditures.

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

1.  Introduction.

Background.

Alternative Methods of Measuring the Tax Expenditure.

2. Theoretical Development of the Present-Value Method.

3. Applying the Present-Value Method.

Calculating Federal Marginal Tax Rates.

Developing the Withdrawal Distribution.

Developing the Investment Portfolio.

Choosing the Rate of Return and the Discount Rate.

4. Estimates and Projections of the Federal Tax Expenditure.

5. Conclusion.

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