Itemized deductions are permitted for expenditures on particular goods and services. They are phased out at high-income levels. Itemized deductions change after-tax relative prices, which often affects economic behavior.
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- 特定商品和服务的支出可以分项扣除,并在高所得水平上逐步减少。分项扣除改变税后相对价格,这常常影响经济行为。