Research Report Sunsets in the Tax Code
William G. Gale, Peter Orszag
Display Date
Download Report
(227.98 KB)

Events leading up to the enactment of the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) highlighted the role of tax provisions that expire at a given date, which are commonly known as "sunsets." This article examines trends in the magnitude and nature of sunsets, and discusses some of their implications.
Research Areas Economic mobility and inequality Taxes and budgets
Tags Fiscal policy Federal budget and economy