Dynamic Scoring for Tax Legislation: A Review of Models

ISBN-13: 9781502987044 / Angielski / Miękka / 2014 / 40 str.

Jane G. Gravelle

Opis

Dynamic scoring for tax legislation has been discussed for some time. House Rule 13 has required, since 2003, that the Joint Committee on Taxation (JCT) provide a macroeconomic impact analysis of legislation to amend the Internal Revenue Code, or a statement explaining why it is not calculable. The current Senate Budget Resolution (S.Con.Res. 8) includes a similar provision for the Congressional Budget Office (CBO) and JCT. These estimates are not part of the official revenue estimate, but could affect views on legislative proposals.

Zawartość książki może nie spełniać oczekiwań – reklamacje nie obejmują treści, która mogła nie być redakcyjnie ani merytorycznie opracowana.