Tax expenditures: The basics
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Bruce F. Davie
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Article
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1998
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John Wiley and Sons
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English
β 1001 KB
## 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