Such an overall cap would allow each taxpayer to retain all of his existing deductions and exclusions but would limit the amount by which he could reduce his tax liability in this way.
L’une des manières souhaitables d’élargir l’assiette fiscale consisterait à placer un plafond global sur le montant de la réduction fiscale que peut obtenir chaque contribuable au travers de déductions et d’exemptions.