C.2.3.9 - Tax and fiscal policy

Tax and Fiscal Policy encompasses analysis of the implications for economic growth and stability in the United States and the world of Federal tax and spending policies.

This includes assessing the sustainability of current programs and policies, the best means for raising revenues, the distribution of tax liabilities, and the appropriate limits on debt. The recommended provisional security categorization for tax and fiscal policy information is as follows:

Security category

C.2.3.9 - Tax and fiscal policy = {(confidentiality, Low), (integrity, Low), (availability, Low)}

Confidentiality Low

The confidentiality impact level is the effect of unauthorized disclosure of tax and fiscal policy information on the abilities of responsible agencies to analyze the implications for economic growth and stability in the United States and the world of Federal tax and spending policies. The consequences of unauthorized disclosure of the majority of tax and fiscal policy information will result in a limited adverse effect on agency operations, agency assets, or individuals. Special Factors Affecting Confidentiality Impact Determination: The effects of loss of confidentiality of tax and fiscal policy information can be more critical during the policy development process and may severe impacts to the agency mission and privacy information. Premature or accidental public release of sensitive tax and fiscal policy information can result in unnecessary damage to public confidence in the agency. Additionally, premature release of this information may create unfair economic advantages based on economic projections and fiscal policies. In these cases, the potential harm that can result from unauthorized disclosure ranges from moderate to high depending on the mission impacted. Recommended Confidentiality Impact Level: The provisional confidentiality impact level recommended tax and fiscal policy information is low.

Integrity Low

The integrity impact level is based on the specific mission and the data supporting that mission, not on the time required to detect the modification or destruction of information. 25 Special Factors Affecting Integrity Impact Determination: Unauthorized modification or destruction of information affecting external communications that tax and fiscal policy information (e.g., web pages, electronic mail) may adversely affect operations or public confidence in the agency, but the damage to the mission would usually be limited. Public confidence consequences will be more serious for agencies that have national defense, intelligence, or information security missions. In such cases, the impact may be at least moderate. Recommended Integrity Impact Level: The provisional integrity impact level recommended for tax and fiscal policy information is low.

Availability Low

The availability impact level is based on the specific mission and the data supporting that mission, not on the time required to re-establish access to tax and fiscal policy information. Tax and fiscal policy processes are usually tolerant of delays. Recommended Availability Impact Level: The provisional availability impact level recommended tax and fiscal policy information is low.