Brief What are the Largest Business Tax Expenditures?
Frank Sammartino, Eric Toder
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In this brief, we list the 10 major business tax expenditures with the largest revenue losses, as defined by the Office of Tax Analysis (OTA) of the US Treasury Department and the Congressional Joint Committee on Taxation (JCT). We provide a brief description of each provision and briefly summarize the rationale for the provision and its effects.

Primary topic Business Taxes
Research Area Corporate income tax Pass-through entities Tax expenditures (business) Federal budget Federal spending