Research Report Analysis of Specific Tax Provisions in President Obama's FY2014 Budget
Benjamin H. Harris, James R. Nunns, Kim S. Rueben, Eric Toder, Roberton C. Williams
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This document reviews several notable tax proposals in President Obamas Fiscal Year 2014 Budget. These include a 28 percent limit on certain tax expenditures, a cap on tax preferences for retirement savers with high balances, a minimum tax ("Buffett Rule") on high-income taxpayers, alternative incentives for infrastructure investment, and a new measure of inflation ("chained CPI") for indexing tax parameters.
Research Areas Economic mobility and inequality Taxes and budgets
Tags Fiscal policy State and local tax issues Individual taxes Federal budget and economy Campaigns, proposals, and reforms Federal tax issues and reform proposals