Guide for Mapping Types of Information and Information Systems to Security Categories, Volume 2: Appendices
Section 4.2.3 and 4.4.2. > C.2 Rationale and Factors for Services Delivery Support Information > C.2.3 Planning and Budgeting > C.2.3.9 Tax and Fiscal Policy Information Type

C.2.3.9 Tax and Fiscal Policy Information Type

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 = {(confidentiality, Low), (integrity, Low), (availability, 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.
not on the time required to detect the modification or destruction of information.
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.
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.