𝔖 Bobbio Scriptorium
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Tax expenditures: The basics

✍ Scribed by Bruce F. Davie


Publisher
John Wiley and Sons
Year
1998
Tongue
English
Weight
1001 KB
Volume
1998
Category
Article
ISSN
1097-6736

No coin nor oath required. For personal study only.

✦ Synopsis


Abstract

A framework for thinking about tax expenditures is presented in the form of answers to five questions: what are they, what are they used for, how big are they, who benefits from them, and who loses? Distinctions are discussed among the use of tax expenditures to fine‐tune ability to pay, to influence economic behavior, to mimic the features of a direct‐spending program, and for other purposes.


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