总额限制也将促使大量目前采用逐条列举扣的个人转向标准扣除 — — 这意味着极大地简化税收登记，从而是激励方面的改善。
An overall cap would also cause many individuals who now itemize deductions to shift to the standard deduction – implying significant simplification in record-keeping and thus an improvement in incentives.