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Surrey, Stanley S.

Tax Expenditures / Stanley S. Surrey, Paul R. McDaniel. - Reprint 2014 - 1 online resource (303 p.) : 6 tables

Frontmatter -- PREFACE -- CONTENTS -- TABLES -- 1. THE TAX EXPENDITURE CONCEPT -- 2. BUDGET POLICY -- 3. TAX POLICY AND ADMINISTRATION -- 4. CHOOSING BETWEEN TAX EXPENDITURES AND DIRECT PROGRAMS -- 5. THE TAX EXPENDITURE CONCEPT IN THE COURTS -- 6. INTERNATIONAL ASPECTS -- 7. CONCEPTUAL ASPECTS OF TAX EXPENDITURE ANALYSIS -- NOTES -- INDEX

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


Mode of access: Internet via World Wide Web.


In English.

ISBN: 9780674436510 9780674436527

Standard No.: 10.4159/harvard.9780674436527 doi

Subjects--Topical Terms:
Income tax deductions.
Steuerreform.
Wirtschaft.
LAW / General.
BUSINESS & ECONOMICS / Economics / General.

LC Class. No.: KF6369

Dewey Class. No.: 336.2