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The data so far largely bears this out. Immigrants contributed more than $650 billion in taxes in 2023, according to the American Immigration Council, an advocacy nonprofit. On a per capita basis, those receipts likely eclipse the contributions of non-immigrants. A recent white paper by the Cato Institute, a libertarian think tank, analyzed years’ worth of tax receipts and government expenditures between 1993 and 2023. It found that immigrants, both documented and undocumented, contributed vastly more in taxes than they received in benefits at the local, state, or federal level. In total, Cato found, immigrant taxpayers delivered $14.5 trillion in fiscal surplus over the period studied.
（三）国务院财政、税务主管部门规定的其他情形。