Brief What are the Largest Business Tax Expenditures?
Frank Sammartino, Eric Toder
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In this brief, we list the 10 major business tax expenditures with the largest revenue losses, as defined by the Office of Tax Analysis (OTA) of the US Treasury Department and the Congressional Joint Committee on Taxation (JCT). We provide a brief description of each provision and briefly summarize the rationale for the provision and its effects.
Research Areas Taxes and budgets
Tags Taxes and business Federal budget and economy
Policy Centers Urban-Brookings Tax Policy Center