Pathways to Tax Reform : : The Concept of Tax Expenditures / / Stanley S. Surrey.
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Superior document: | Title is part of eBook package: De Gruyter HUP e-dition: Complete eBook Package |
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Place / Publishing House: | Cambridge, MA : : Harvard University Press, , [2013] ©1973 |
Year of Publication: | 2013 |
Edition: | Reprint 2014 |
Language: | English |
Online Access: | |
Physical Description: | 1 online resource (418 p.) |
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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 |
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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. |