Using the Tax Policy Center’s estimates of the Top Tax Expenditures in 2016, and the Distributional Effects of Individual Income Tax Expenditures: An Update, 2016 by Toder, Berger, and Zhang, make your selection and explain your choice in terms of equity and efficiency.

you assist the economics staff for our new incoming president. You are tasked with providing $200 billion more revenue (to be used to re-build old transportation infrastructure) by eliminating one or more of the top 13 tax expenditures in the personal income tax.

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