Pathways to Tax Reform: The Concept of Tax Expenditures

Stanley S. Surrey

Book

Pathways to Tax Reform

The Concept of Tax Expenditures

Stanley S. Surrey

Language: English

Published/Copyright: 1973

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Topics

Business and Economics Political Economics Political Economics, other

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

Publishing information

Pages and Images/Illustrations in book

eBook published on:

October 1, 2013

eBook ISBN:

9780674436503

Hardcover published on:

February 5, 1973

Hardcover ISBN:

9780674436497

Edition:

Reprint 2014

Pages and Images/Illustrations in book

Front matter:

11

Main content:

418

https://doi.org/10.4159/harvard.9780674436503

eBook ISBN: 9780674436503

Hardcover ISBN: 9780674436497

Keywords for this book

POLITICAL SCIENCE / General; LAW / General; Income tax -- Law and legislation -- United States.; Income tax deductions -- United States.

Audience(s) for this book

Professional and scholarly;

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Manufacturer information:
Harvard University Press
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Cambridge, MA 02138, USA
productsafety@degruyterbrill.com

EU responsible person:
Walter de Gruyter GmbH
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10785 Berlin

Pathways to Tax Reform

Overview

Topics

Table of contents

Bibliographic data