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- Report
In this report, CBO assesses the usefulness of cash and accrual accounting for several federal insurance programs—including deposit, flood, and pension insurance—and considers ways to increase use of accrual measures in the budget process.
- Report
In its June 2017 projections, CBO overestimated federal outlays and revenues for fiscal year 2018 by 1.7 percent and 1.2 percent, respectively. The projected federal budget deficit for 2018 was 3.7 percent more than the actual amount.
- Working Paper
This paper presents CBO’s model of business investment, compares it with other models of investment, shows how the model is estimated, and discusses how CBO uses the model to forecast investment.
- Presentation
Presentation by Jeffrey F. Werling, Assistant Director of CBO’s Macroeconomic Analysis Division, to the National Association of Forensic Economics, at the Southern Economic Association Annual Meetings, November 18, 2018.
- Presentation
On November 17, 2018, Kevin Perese, a senior adviser in CBO's Tax Analysis Division, and Patrick Landers, formerly of CBO, presented at the National Tax Association’s 111th Annual Conference on Taxation.
- Presentation
Presentation by Paul Burnham, an analyst in CBO’s Tax Analysis Division, at the National Tax Association’s 111th Annual Conference on Taxation.
- Presentation
Presentation by Yiqun Gloria Chen, an analyst in CBO’s Macroeconomic Analysis Division, at the University of Michigan’s 66th Annual Economic Outlook Conference.
- Report
CBO found that the tax burden on intangible assets is lower than that on tangible assets. In CBO’s estimation, the 2017 tax act increases the tax burden on research and development but reduces it on most other intangible assets.
- Report
In 2015, average household income before accounting for means-tested transfers and federal taxes was $20,000 for the lowest quintile and $292,000 for the highest quintile. After transfers and taxes, those averages were $33,000 and $215,000.
- Presentation
Presentation by John McClelland, CBO’s Assistant Director for Tax Analysis, at the International Tax Policy Forum.