Research report Analysis of Specific Tax Provisions in President Obama's FY2014 Budget
Benjamin H. Harris, James R. Nunns, Kim S. Rueben, Eric Toder, Roberton C. Williams
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This document reviews several notable tax proposals in President Obamas Fiscal Year 2014 Budget. These include a 28 percent limit on certain tax expenditures, a cap on tax preferences for retirement savers with high balances, a minimum tax ("Buffett Rule") on high-income taxpayers, alternative incentives for infrastructure investment, and a new measure of inflation ("chained CPI") for indexing tax parameters.

Primary topic Individual Taxes
Research Area Budget proposals Federal budget