TY - BOOK AU - Surrey,Stanley S. AU - McDaniel,Paul R. TI - Tax Expenditures SN - 9780674436510 AV - KF6369 U1 - 336.2 PY - 2013///] CY - Cambridge, MA : PB - Harvard University Press, KW - Income tax deductions KW - Steuerreform KW - Wirtschaft KW - LAW / General KW - BUSINESS & ECONOMICS / Economics / General KW - bisacsh N1 - 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 UR - https://doi.org/10.4159/harvard.9780674436527 UR - https://www.degruyter.com/isbn/9780674436527 UR - https://www.degruyter.com/cover/covers/9780674436527.jpg ER -