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

• Superior document: Title is part of eBook package: De Gruyter HUP e-dition: Complete eBook Package
• VerfasserIn: Surrey, Stanley S.,
• Place / Publishing House: Cambridge, MA : : Harvard University Press, , [2013]; ©1973
• Year of Publication: 2013
• Edition: Reprint 2014
• Language: English
• Physical Description: 1 online resource (418 p.)
• Other title: 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
• Format: Mode of access: Internet via World Wide Web.
• ISBN: 9780674436503; 9783110353488; 9783110353556; 9783110442212
• DOI: 10.4159/harvard.9780674436503
• Access: restricted access
• Hierarchical level: Monograph
• Statement of Responsibility: Stanley S. Surrey.