Tax expenditures: The basics
β Scribed by Bruce F. Davie
- Publisher
- John Wiley and Sons
- Year
- 1998
- Tongue
- English
- Weight
- 1001 KB
- Volume
- 1998
- Category
- Article
- ISSN
- 1097-6736
- DOI
- 10.1002/ev.1105
No coin nor oath required. For personal study only.
β¦ 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 fineβtune ability to pay, to influence economic behavior, to mimic the features of a directβspending program, and for other purposes.
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