Table of Contents

Table of Contents

Preface

Corporate Tax Expenditures: Information on Estimated Revenue Losses and Related Federal Spending Programs
(GAO)

Taxing Businesses Through the Individual Income Tax
(Paul Burnham, Congressional Budget Office)

Refundable Tax Credits
(Janet Holtzblatt, Congressional Budget Office)

Ability of Unauthorized Aliens to Claim Refundable Tax Credits
(Erika K. Lunder, Ruth Ellen Wasem, Alison Siskin, Margot L. Crandall-Hollick, CRS)

Master Limited Partnerships: A Policy Option for the Renewable Energy Industry
(Molly F. Sherlock, Mark P. Keightley, CRS)

Index