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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Table of 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