How Big Are Total Individual Income Tax Expenditures, and Who Benefits from Them?
估算了美国个人所得税支出的总规模，并分析了不同收入群体从中受益的程度，为理解税收优惠的分配效应提供依据。
How Big Are Total Individual Income Tax Expenditures, and Who Benefits from Them? by Leonard E. Burman, Christopher Geissler and Eric J. Toder. Published in volume 98, issue 2, pages 79-83 of American Economic Review, May 2008