- Simplified Overview of Income Tax Determination
- Excerpt on tax policy from Government Accountability Office, Understanding the Tax Reform Debate: Background, Criteria & Questions (ignore the out-of-date corporate tax rate table on p. 49)
- Excerpt on the tax base from Alvin Warren, Three Versions of Tax Reform (focus on Haig-Simons definition)
- Excerpt from Joint Committee on Taxation, Estimates of Federal Tax Expenditures for Fiscal Years 2020-2024