Research on Sustainability of the U.S. Federal Income Tax with theTaxing and Spending Integration Perspective

在本研究中，我们分析了1986年税改法案后美国联邦所得税税基的侵蚀，采用双重征税和支出一体化的视角；政策制定过程与各种经济和社会政策的整合。我们得到了以下结果：首先，从政策制定的角度来看，引入和解程序，在1974年国会预算法中确定并在20世纪80年代后启动，随着税基的逐步侵蚀而继续。具有讽刺意味的是，加强财政规范的宏观预算框架鼓励了各种政治交易，导致了税基的侵蚀。其次，在每个政策维度中，尽管养老金和医疗保险的扣除数额巨大，但以下两项税收优惠一直是主要的政策问题：收入保障的税收抵免，如EITC，以及投资的税收优惠，如抵押贷款扣除和资本利得税。

In this research, we analyzed the erosion of tax base of the U.S. federal income taxation after Tax Reform Act of 1986, with the dual taxing and spending integration perspective; the integration of policymaking process and the one of various economic and social policies. We have gotten the following results: First, in the policymaking perspective, introducing the reconciliation process, settled in the Congressional Budget Act of 1974 and activated after 1980s, has gone on with the incremental erosion of the tax base. Ironically, macro-budgeting framework to strengthen the fiscal norm has encouraged various political transaction, and has led to the tax base erosion. Second, in each policy dimension, though the deduction for pension and health insurance have been huge, following two tax preferences have been the main policy issues: Tax credit for income security, like as EITC, and tax preference for investments, like as mortgage deduction and capital gain taxation.