1、 https:/crsreports.congress.gov Updated January 9, 2018Key Issues in Tax Reform: Dynamic ScoringDynamic scoring includes, in projections of revenue effects, indirect changes in tax collections due to the overall growth effects on the economy. If the economy becomes larger due to the tax revision, ta
2、x revenues are larger because of the larger base. Brief Summary of Current Practices The estimated revenue effects (i.e., the “score”) of tax revisions are prepared by the Joint Committee on Taxation (JCT) and provided to the Congressional Budget Office (CBO); CBO provides the cost estimates for leg
3、islation. These estimates assume no changes in the overall size of the economy, although they do allow for other behavioral effects (such as a change in capital gains realizations). When legislation is considered, by tradition and norm, these JCT and CBO estimates are the basis for determining compl
4、iance with the budget rules. Beginning in 2003, House rules provided for advisory estimates of macroeconomic effects, and the JCT usually provided a range of estimates based on different models and assumptions. In most analysis of major legislative changes, estimates of macroeconomic effects of tax
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