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Pathways to Tax Reform : The Concept of Tax Expenditures / Stanley S. Surrey.

By: Material type: TextTextPublisher: Cambridge, MA : Harvard University Press, [2013]Copyright date: ©1973Edition: Reprint 2014Description: 1 online resource (418 p.)Content type:
Media type:
Carrier type:
ISBN:
  • 9780674436497
  • 9780674436503
Subject(s): DDC classification:
  • 336.2/4/0973
LOC classification:
  • KF6369
Other classification:
  • online - DeGruyter
Online resources:
Contents:
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
Holdings
Item type Current library Call number URL Status Notes Barcode
eBook eBook Biblioteca "Angelicum" Pont. Univ. S.Tommaso d'Aquino Nuvola online online - DeGruyter (Browse shelf(Opens below)) Online access Not for loan (Accesso limitato) Accesso per gli utenti autorizzati / Access for authorized users (dgr)9780674436503

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 online access with authorization star

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

Mode of access: Internet via World Wide Web.

In English.

Description based on online resource; title from PDF title page (publisher's Web site, viewed 30. Aug 2021)