Concepedia

Tax Deduction Analysis

Tax Deduction Analysis is a methodological framework within tax expenditure analysis that systematically identifies, quantifies, and evaluates the fiscal impact and economic incidence of statutory provisions allowing taxpayers to subtract specific income components or expenses from their taxable income base.

38

Publications

1.3K

Citations

51

Authors

36

Institutions

Publications per year

2017–2026

5

Parents

Publications

38

Home care for older people in Sweden: a universal model in transition

Marta Szebehely, Gun‐Britt Trydegård · Health & Social Care in the Community · 2011 · 265 citations

, , +16

The elasticity of taxable income in the presence of deduction possibilities

Philipp Doerrenberg, Andreas Peichl, Sebastian Siegloch · Journal of Public Economics · 2015 · 93 citations

, , +14

Made in the U.S.A.? A Study of Firm Responses to Domestic Production Incentives

Rebecca Lester · Journal of Accounting Research · 2019 · 74 citations

, , +14

Cost Of Tax-Exempt Health Benefits In 1998

John F. Sheils, Paul Hogan · Health Affairs · 1999 · 62 citations

, , +17

The labor supply of married women and spousal tax deductions in Japan—a structural estimation

Hideo Akabayashi · Review of Economics of the Household · 2006 · 60 citations

, , +17

1–5 of 38

Authors

51

  1. DS
    Dodik Siswantoro

    University of Indonesia, Indonesia

    2 publications · 34 citations

    2

    h-index

  2. WF
    Wolfram F. Richter

    TU Dortmund University, Germany

    2 publications · 87 citations

    2

    h-index

  3. JR
    John R. Robinson

    Texas A&M University, United States

    2 publications · 68 citations

    2

    h-index

  4. CE
    Craig E. Lefanowicz

    University of Virginia, United States

    2 publications · 68 citations

    2

    h-index

  5. BC
    Benjamin C. Ayers

    University of Georgia, United States

    2 publications · 68 citations

    2

    h-index

1–5 of 51

Institutions

36

  1. Stanford University

    Stanford, United States

    2 h-index

    2 publications

    114 citations

  2. University of Cologne

    Cologne, Germany

    2 h-index

    2 publications

    111 citations

  3. Ifo Institute for Economic Research

    Munich, Germany

    2 h-index

    2 publications

    77 citations

  4. International Monetary Fund

    Washington D.C., United States

    2 h-index

    2 publications

    28 citations

  5. TU Dortmund University

    Dortmund, Germany

    2 h-index

    2 publications

    87 citations

  6. University of Nottingham

    Nottingham, United Kingdom

    1 h-index

    1 publications

    12 citations

  7. Rensselaer Polytechnic Institute

    Troy, United States

    1 h-index

    2 publications

    32 citations

  8. Mitchell Institute

    Portland, United States

    1 h-index

    1 publications

    18 citations

1–8 of 36

Venues

  1. SSRN Electronic Journal

    Repository · 5 publications · 128 citations

    5

    h-index

  2. International Tax and Public Finance

    3 publications · 72 citations

    3

    h-index

  3. National Tax Journal

    NTJ · 2 publications · 21 citations

    2

    h-index

  4. Journal of the American Taxation Association

    2 publications · 60 citations

    2

    h-index

  5. Journal of Public Economics

    1 publications · 93 citations

    1

    h-index

1–5