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Tax Expenditures (tax + expenditure)

Distribution by Scientific Domains
Business, Economics, Finance and Accounting100%

Selected Abstracts

The Use of Tax Regulations as Covert Political Policy Variables: A Case Study of Tax Expenditures During the Thatcher Years

FINANCIAL ACCOUNTABILITY & MANAGEMENT, Issue 2 2003
Paul Collier
First page of article [source]

Tax Expenditures in Michigan: A Comparison to Federal Findings

PUBLIC BUDGETING AND FINANCE, Issue 1 2002
Kyle I. Jen
A substantial literature exists on federal tax expenditures, but almost no empirical research has been done on state tax expenditures. This article examines Michigan tax expenditures, with an emphasis on comparison to findings from the federal level. Three major topics are addressed: (1) allocation of resources by policy area, (2) distribution of tax expenditure benefits by income class, and (3) tax expenditure growth over time. Only the findings on resource allocation are consistent with findings from the federal level, suggesting that simple theories may be insufficient to systematically describe tax expenditures. [source]