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 |
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| Physical Description: | 1 online resource (418 p.) |
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9780674436503 |
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(DE-B1597)249512 (OCoLC)979629764 |
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Surrey, Stanley S., author. aut http://id.loc.gov/vocabulary/relators/aut Pathways to Tax Reform : The Concept of Tax Expenditures / Stanley S. Surrey. Reprint 2014 Cambridge, MA : Harvard University Press, [2013] ©1973 1 online resource (418 p.) text txt rdacontent computer c rdamedia online resource cr rdacarrier text file PDF rda 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 http://purl.org/coar/access_right/c_16ec online access with authorization star Mode of access: Internet via World Wide Web. In English. Description based on online resource; title from PDF title page (publisher's Web site, viewed 30. Aug 2021) Income tax deductions. Steuerreform. Wirtschaft. Income tax -- Law and legislation -- United States. Income tax deductions -- United States. LAW / General. POLITICAL SCIENCE / General. BUSINESS & ECONOMICS / Economics / General. bisacsh Title is part of eBook package: De Gruyter HUP e-dition: Complete eBook Package 9783110353488 ZDB-23-HCO Title is part of eBook package: De Gruyter HUP e-dition: Social Science eBook Package 9783110353556 ZDB-23-HCI Title is part of eBook package: De Gruyter HUP eBook Package Archive 1893-1999 9783110442212 print 9780674436497 https://doi.org/10.4159/harvard.9780674436503 https://www.degruyter.com/isbn/9780674436503 Cover https://www.degruyter.com/cover/covers/9780674436503.jpg |
| language |
English |
| format |
eBook |
| author |
Surrey, Stanley S., Surrey, Stanley S., |
| spellingShingle |
Surrey, Stanley S., Surrey, Stanley S., Pathways to Tax Reform : The Concept of Tax Expenditures / 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 |
| author_facet |
Surrey, Stanley S., Surrey, Stanley S., |
| author_variant |
s s s ss sss s s s ss sss |
| author_role |
VerfasserIn VerfasserIn |
| author_sort |
Surrey, Stanley S., |
| title |
Pathways to Tax Reform : The Concept of Tax Expenditures / |
| title_sub |
The Concept of Tax Expenditures / |
| title_full |
Pathways to Tax Reform : The Concept of Tax Expenditures / Stanley S. Surrey. |
| title_fullStr |
Pathways to Tax Reform : The Concept of Tax Expenditures / Stanley S. Surrey. |
| title_full_unstemmed |
Pathways to Tax Reform : The Concept of Tax Expenditures / Stanley S. Surrey. |
| title_auth |
Pathways to Tax Reform : The Concept of Tax Expenditures / |
| title_alt |
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 |
| title_new |
Pathways to Tax Reform : |
| title_sort |
pathways to tax reform : the concept of tax expenditures / |
| publisher |
Harvard University Press, |
| publishDate |
2013 |
| physical |
1 online resource (418 p.) |
| edition |
Reprint 2014 |
| contents |
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 |
| isbn |
9780674436503 9783110353488 9783110353556 9783110442212 9780674436497 |
| callnumber-first |
K - Law |
| callnumber-subject |
KF - United States |
| callnumber-label |
KF6369 |
| callnumber-sort |
KF 46369 |
| url |
https://doi.org/10.4159/harvard.9780674436503 https://www.degruyter.com/isbn/9780674436503 https://www.degruyter.com/cover/covers/9780674436503.jpg |
| illustrated |
Not Illustrated |
| dewey-hundreds |
300 - Social sciences |
| dewey-tens |
330 - Economics |
| dewey-ones |
336 - Public finance |
| dewey-full |
336.2/4/0973 |
| dewey-sort |
3336.2 14 3973 |
| dewey-raw |
336.2/4/0973 |
| dewey-search |
336.2/4/0973 |
| doi_str_mv |
10.4159/harvard.9780674436503 |
| oclc_num |
979629764 |
| work_keys_str_mv |
AT surreystanleys pathwaystotaxreformtheconceptoftaxexpenditures |
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n |
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(DE-B1597)249512 (OCoLC)979629764 |
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cr |
| hierarchy_parent_title |
Title is part of eBook package: De Gruyter HUP e-dition: Complete eBook Package Title is part of eBook package: De Gruyter HUP e-dition: Social Science eBook Package Title is part of eBook package: De Gruyter HUP eBook Package Archive 1893-1999 |
| is_hierarchy_title |
Pathways to Tax Reform : The Concept of Tax Expenditures / |
| container_title |
Title is part of eBook package: De Gruyter HUP e-dition: Complete eBook Package |
| _version_ |
1770176255359975425 |
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