The Secret Chamber or the Public Square? What Can Be Done to Make Tax Analysis and Revenue Estimation More Transparent and Accurate

The chapters in this book are intended to shed light on the inner workings of the tax-estimating bureaucracy. They propose changes in the the Joint Committee on Taxation (JCT) and the Treasury Department's Office of Tax Analysis (OTA) work, the methods employed to analyze who wins and loses when tax policy changes, and how "dynamic scoring" would vastly improve the information available to policymakers in Congress and the Administration when they reform our nation's tax code.