Taxes in the United States Developments, Analysis and Research -- Volume 2

This book examines the most recent developments, analysis and research concerning taxation in the United States. Topics discussed in this compilation include corporate tax expenditures and information on estimated revenue losses and related federal spending programs; taxing businesses through the individual income tax; refundable tax credits; the ability of unauthorised aliens to claim refundable tax credits; and master limited partnerships as a policy option for the renewable energy industry.