Tax ExpendituresIn this new book, the authors analyze the development of the concept since 1973, a period in which applications of tax expenditures have expanded rapidly and new dimensions have emerged for even wider usage. |
Contents
The Tax Expenditure Concept | 1 |
Budget Policy | 31 |
Tax Policy and Administration | 69 |
Copyright | |
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1981 Special Analysis 2d Sess 95th Cong amount Analysis G applied approach Bob Jones University Budget Act charitable contributions charitable organizations Congress Congressional Budget Office constitutional corporations cost Court decision deduction deferral depreciation direct outlays direct programs direct spending programs economic effect estimates example exclusion exemption expenses federal spending fiscal foreign tax credit funds Ibid included income tax individual Internal Revenue Code Internal Revenue Service International Fiscal Association involved issue legislation loan ment nontaxation normative tax OECD organizations penditure percent plaintiffs result revenue loss rules schools Senate structure sunset tax and direct tax ex tax expen tax expendi tax expenditure analysis tax expenditure budget tax expenditure concept tax expenditure list tax expenditure programs tax law tax liability tax penalty tax policy tax provisions tax rate Tax Reform tax shelter tax system tax-exempt status Taxation taxpayers tion Treasury treated tures U.S. tax U.S. Treasury Department