Applying a 2%-of-AGI cap to the total benefit that an individual can receive from tax expenditures would have a very powerful effect. It would not limit the amount of deductions and exclusions to 2% of AGI, but rather would limit the resulting tax reduction – that is, the tax benefit – that the individual gets by using all these special features.
我研究过给个人的此项福利占总收入（指“调整后总收入”，美国税法简称AGI）的百分比设置“上限”的想法。给个人可以从税收开支中获得的福利施加2%-AGI上限可以产生非常强的效果。它不会将扣减和豁免数字限制在AGI的2%，只是将由此产生的个人利用这些特别条款获得的税收减免额——也就是税收福利——限制在这一范围内。对边际税率为15%的个人来说，2%-AGI上限相当于扣减和豁免项占AGI的13%。