Pathways to Tax Reform: The Concept of Tax Expenditures

Stanley S. Surrey

Published by Harvard University Press 1973

Pathways to Tax Reform

The Concept of Tax Expenditures

Stanley S. Surrey

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

Contents

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

(Deutsch)

Language: English
Publisher: Harvard University Press
Copyright year: 1973
Edition: Reprint 2014
Audience: Professional and scholarly;
Pages
- Front matter: 11
- Main content: 418
Keywords: POLITICAL SCIENCE / General; LAW / General; Income tax -- Law and legislation -- United States.; Income tax deductions -- United States.

eBook

Published: October 1, 2013
ISBN: 9780674436503

Hardcover

Published: February 5, 1973
ISBN: 9780674436497