TY  - BOOK
AU  - Surrey,Stanley S.
TI  - Pathways to Tax Reform: The Concept of Tax Expenditures 
SN  - 9780674436497
AV  - KF6369 
U1  - 336.2/4/0973 
PY  - 2013///]
CY  - Cambridge, MA : 
PB  - Harvard University Press, 
KW  - Income tax deductions
KW  - Steuerreform
KW  - Wirtschaft
KW  - Income tax -- Law and legislation -- United States
KW  - Income tax deductions -- United States
KW  - LAW / General
KW  - POLITICAL SCIENCE / General
KW  - BUSINESS & ECONOMICS / Economics / General
KW  - bisacsh
N1  - 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
UR  - https://doi.org/10.4159/harvard.9780674436503
UR  - https://www.degruyter.com/isbn/9780674436503
UR  - https://www.degruyter.com/cover/covers/9780674436503.jpg
ER  -