Index

Chapters in this book

1. Frontmatter i
2. Contents v
3. Preface vii
4. Acknowledgments xi
5. I. The Tax Expenditure Budget 1
6. II. Some Uses of the Tax Expenditure Budget 30
7. III. The Effects of Tax Expenditures on the Taxes People and Corporations Pay 50
8. IV. Operational Aspects of Tax Expenditures: Tax Deferral and Tax Shelters 92
9. V. Tax Incentives as a device for implementing Government Policy: A comparison with Direct Government Expenditures 126
10. VI. The Varied Approaches Necessary to Replace tax Expenditures with Direct Governmental Assistance 175
11. VII. Three Special Tax Expenditure Items: Support to State and Local Governments, to Philanthropy, and to Housing 209
12. VIII. Corrective Reform Measures to Moderate Tax Expenditure Abuses: Alternatives to Substitution of Direct Programs for Tax Expenditures 247
13. Notes 283
14. Index 409