Chapters in this book

1. Frontmatter i
2. PREFACE v
3. CONTENTS vii
4. TABLES viii
5. 1. THE TAX EXPENDITURE CONCEPT 1
6. 2. BUDGET POLICY 31
7. 3. TAX POLICY AND ADMINISTRATION 69
8. 4. CHOOSING BETWEEN TAX EXPENDITURES AND DIRECT PROGRAMS 99
9. 5. THE TAX EXPENDITURE CONCEPT IN THE COURTS 118
10. 6. INTERNATIONAL ASPECTS 156
11. 7. CONCEPTUAL ASPECTS OF TAX EXPENDITURE ANALYSIS 184
12. NOTES 241
13. INDEX 296