The lack of tax return information and/or information on itemizer
status is a weakness of the sample.
The proportion of itemizers
were found to be greater in the Northeast when compared to the respective itemizer
proportions in the South and Midwest.
As the standard deduction increases each year and fewer expenses qualify as itemized deductions, itemizers
and marginal itemizers
typically become marginal itemizers
and nonitemizers, respectively.
Many state and local taxes are deductible at the federal level, thereby reducing the cost of raising a dollar of state or local tax revenue for federal itemizers
Ross Gittell of the University of New Hampshire conducted a pioneering study for the New Hampshire Charitable Foundation using such variables along with itemizer
If leaders at Independent Sector had their way, "there would be no floor and we wouldn't be touching itemizers
," Aviv said.
Pretory's licensed product line includes the Itemizer
, the Vapotracer, the Drugwipe(single use detection products) and the Cortez products (dip tests for the rapid qualitative detection of a variety of illegal drugs in urine).
Obama's plan would cap at 28 per cent the value of deductions -- for charitable contributions, payment of state taxes and the like -- that itemizers
use to lower their tax bills.
Assuming that the effect for non-itemizers
is similar to the effect found for itemizers
, the total cost in charitable contributions would be $2.
earning more than $150,000 increased their donation amounts collectively by 27 percent, or $6 million.
Congress should reinstate a significant above-the-line deduction for the property tax, thereby giving more voters incentive to support the property tax (versus giving only itemizers
an additional incentive to support the property tax).
25) This would provide a benefit for itemizers
and nonitemizers alike, although it would not necessarily reduce marginal rates for older taxpayers.