000			01425nab a2200217 c 4500
999			_c150791 _d150791
003			ES-MaIEF
005			20250616134525.0
007			ta
008			250616t2025 xxu||||| |||| 00| 0 eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_95109 _aHeim, Bradley T.
245	1	0	_aEvaluating the cost-effectiveness of individual income tax incentives _c Bradley T. Heim
504			_aBibliografía.
520			_aThis paper examines the cost-effectiveness of individual income tax incentives in the United States. Basic theory is presented to show how income tax incentives can be evaluated in a cost-effectiveness framework using existing estimates of responsiveness. The paper then uses the extant literature to calculate effectiveness-cost ratios for major incentives. About half are found, at least tentatively, to not be cost-effective, including incentives for housing, education, employer-sponsored health insurance, and retirement savings in recent years. The paper finally examines the extent to which the Tax Cuts and Jobs Act likely altered the cost-effectiveness of individual income tax incentives.
650		4	_950199 _aIMPUESTO SOBRE LA RENTA DE LAS PERSONAS FISICAS
650		4	_941769 _aDEDUCCIONES
650		4	_941482 _aCREDITO
650		4	_947462 _aINCENTIVOS FISCALES
773	0		_9173540 _oOP 233/2025/1 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v.78, n.1, march 2025, p. 115-167
942			_cART