Archived - Report on Federal Tax Expenditures - Concepts, Estimates and Evaluations 2018: Table of Contents

Introduction

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

Part 2 – Tax Expenditure Estimates and Projections

Introduction
Estimates and Projections
Background Statistics
Changes to Tax Expenditures Since the 2017 Edition

Part 3 – Descriptions of Tax Expenditures

Introduction
Descriptions of Tax Expenditure
Additional Information on Relevant Government Programs by Subject

Part 4 – Tax Evaluations and Research Reports

Evaluation of the Non-Taxation of Capital Gains on Donations of Publicly Listed Securities

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Date modified:: 2018-03-07