General outline of oral and written testimony: Cooperatives, farm losses, general, income averaging, limit on tax preferences; allocation of deductions, state and local bond interest

Do tax incentives reduce investment quality?

Eichfelder, Sebastian, (2020)

Crowding-out and incentive effect of tax under the impure altruism model : empirical evidence from charitable contributions

Park, Ki-baeg, (1992)

Accuracy, complexity, and the income tax

Kaplow, Louis, (1994)