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A framework for Reviewing Federal Tax Expenditures
How will the government and its expert panel evaluate which tax expenditures ought to remain and which ones should be eliminated? What constitutes a “good” tax expenditure and what is a “bad” one? What principles will guide these judgements? These questions must be properly answered if the process is to be evidence-based and substantive, and ultimately produce a more efficient, fairer, and simpler federal tax system.
The purpose of this study is to establish a framework for such a review that is rooted in basic principles and less susceptible to political whims, special-interest calculations, or simply about paying for new spending or balancing the budget.