2018•Digital Commons-DePaul (DePaul University)Requires access

Itemized Deductions in a High Standard Deduction World

Emily Cauble

Abstract

New tax legislation enacted in December 2017 exacerbates the extent to which various itemized deductions, such as the charitable contribution deduction and the home mortgage interest deduction, disproportionately benefit high income individuals. This essay develops this critique and concludes by suggesting paths for reform that should be considered by a future Congress.

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Key concepts: Tax deduction, Legislation, Economics, Public economics, Law and economics, Actuarial science, State income tax, Labour economics