United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2005-09-23 monographic deposited born digital 135 p. GA 1.13:GAO-05-690 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-05-690 P0b002ee1803a003d f:d05690 DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-05-690 machine generated eng fdlp REPORT GAOREPORTS-GAO-05-690 GAO-05-690 Comparative analysis Productivity in government Tax administration Tax expenditures Performance appraisal Accountability Losses Transparency Other Written Product A37958

Numerous federal programs, policies, and activities are supported through the tax code. As described in statute, tax expenditures are reductions in tax liabilities that result from preferential provisions, such as tax exclusions, credits, and deductions. They result in revenue forgone. This report, done under the Comptroller General's authority, is part of an effort to assist Congress in reexamining and transforming the government to meet the many challenges and opportunities that we face in the 21st century. This report describes (1) how tax expenditures have changed over the past three decades in number, size, and in comparison to federal revenue, spending, and the economy, and (2) the amount of progress made since our 1994 recommendations to improve scrutiny of tax expenditures. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-05-690/html/GAOREPORTS-GAO-05-690.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-05-690/pdf/GAOREPORTS-GAO-05-690.pdf GAO-05-690 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-05-690 Other Written Product GAO-05-690; Government Performance and Accountability: Tax Expenditures Represent a Substantial Federal Commitment and Need to Be Reexamined; Comparative analysis Productivity in government Tax administration Tax expenditures Performance appraisal Accountability Losses Transparency Title 2 Section 622(3) 2 U.S.C. 622(3) Volume 88 Page 299 88 Stat. 299 Public Law 95-600 Public Law 101-508 Public Law 103-58 Public Law 103-62 Public Law 107-16 Public Law 108-27 Public Law 108-357