Report on Federal Tax Expenditures - Concepts, Estimates and Evaluations 2026: Table of Contents
Table of contents
- Preface
- 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
- Framework for the Evaluation of Tax Expenditures
- Additional Resources
- Annex—Estimating the Value of Tax Deferrals, Accelerated Depreciation Provisions and Other Timing Preferences
- Part 2 - Tax Expenditure Estimates and Projections
- Part 3 - Descriptions of Tax Expenditures
- Part 4 - Tax Evaluations and Research Reports
- List of Tax Expenditures
