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The Effect of Base-Broadening Measures on Labor Supply and Investment: Considerations for Tax Reform

Published Oct 22, 2015Updated Jun 20, 2025

The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

The Effect of Base-Broadening Measures on Labor Supply and Investment: Considerations for … — Informed