Tax expenditures are revenue losses that occur when federal tax law provisions reduce what individuals or businesses owe in taxes. They support certain activities, or they assist specific groups of ...

Balanced budget requirements (BBRs) are constitutional or statutory rules that generally prohibit states from spending more than they collect in revenue in a fiscal year. However, these state rules ...

The Internal Revenue Service (IRS) and the Urban-Brookings Tax Policy Center invite you to attend the only annual conference focused on tax administration research. Researchers from the IRS, other ...

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