Dynamic Scoring for Tax Legislation: A Review of Models (Paperback) (ISBN-13: 9781502987044)

Dynamic scoring for tax legislation has been discussed for some time. House Rule 13 has required, since 2003, that the Joint Committee on Taxation (JCT) provide a macroeconomic impact analysis of legislation to amend the Internal Revenue Code, or a statement explaining why it is not calculable. The current Senate Budget Resolution (S.Con.Res. 8) includes a similar provision for the Congressional Budget Office (CBO) and JCT. These estimates are not part of the official revenue estimate, but could affect views on legislative proposals.

Author: Jane G. Gravelle
ISBN-10: 150298704X
ISBN-13: 9781502987044
Publisher: Createspace Independent Publishing Platform
Language: English
Published: 10/31/2014
Pages: 40
Format: Paperback
Weight: 0.26lbs
Size: 11.02h x 8.50w x 0.08d