Archived - Report on Federal Tax Expenditures - Concepts, Estimates and Evaluations 2018: Table of Contents
Part 1 – Tax Expenditures and the Benchmark Tax System: Concepts and Estimation Methodologies
- Introduction
Tax Expenditures and the Benchmark Tax System
Calculation of the Tax Expenditure Estimates and Projections
Interpretation of the Estimates and Projections
Gender-based Analysis Plus
Additional Resources
Annex—Estimating the Value of Tax Deferrals, Accelerated Depreciation Provisions and Other Timing Preferences
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