| Dynamic Scoring for Tax Legislation: A Review of Models Contributor(s): Gravelle, Jane G. (Author) |
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ISBN: 150298704X ISBN-13: 9781502987044 Publisher: Createspace Independent Publishing Platform OUR PRICE: $15.19 Product Type: Paperback Published: October 2014 |
| Additional Information |
| BISAC Categories: - Reference |
| Physical Information: 0.08" H x 8.5" W x 11.02" (0.26 lbs) 40 pages |
| Descriptions, Reviews, Etc. |
| Publisher Description: 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. |