Pathways to Tax Reform: The Concept of Tax Expenditures [Reprint 2014 ed.] 9780674436503, 9780674436497

154 102 2MB

English Pages 429 [432] Year 1973

Pathways to Tax Reform: The Concept of Tax Expenditures [Reprint 2014 ed.]
9780674436503, 9780674436497

Author / Uploaded
Stanley S. Surrey

Table of contents :
Contents
Preface
Acknowledgments
I. The Tax Expenditure Budget
II. Some Uses of the Tax Expenditure Budget
III. The Effects of Tax Expenditures on the Taxes People and Corporations Pay
IV. Operational Aspects of Tax Expenditures: Tax Deferral and Tax Shelters
V. Tax Incentives as a device for implementing Government Policy: A comparison with Direct Government Expenditures
VI. The Varied Approaches Necessary to Replace tax Expenditures with Direct Governmental Assistance
VII. Three Special Tax Expenditure Items: Support to State and Local Governments, to Philanthropy, and to Housing
VIII. Corrective Reform Measures to Moderate Tax Expenditure Abuses: Alternatives to Substitution of Direct Programs for Tax Expenditures
Notes
Index

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