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Surrey, Stanley S.

Pathways to Tax Reform : The Concept of Tax Expenditures / Stanley S. Surrey. - Reprint 2014 - 1 online resource (418 p.)

Frontmatter -- 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

restricted access http://purl.org/coar/access_right/c_16ec


Mode of access: Internet via World Wide Web.


In English.

ISBN: 9780674436497 9780674436503

Standard No.: 10.4159/harvard.9780674436503 doi

Subjects--Topical Terms:
Income tax deductions.
Steuerreform.
Wirtschaft.
Income tax -- Law and legislation -- United States.
Income tax deductions -- United States.
LAW / General.
POLITICAL SCIENCE / General.
BUSINESS & ECONOMICS / Economics / General.

LC Class. No.: KF6369

Dewey Class. No.: 336.2/4/0973