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

Format:

Book

Author/Creator:

Surrey, Stanley S., author.

Language:

English

Subjects (All):

Income tax deductions.

Steuerreform.

Wirtschaft.

Income tax--Law and legislation--United States.

Income tax deductions--United States.

LAW / General.

POLITICAL SCIENCE / General.

Local Subjects:

Income tax--Law and legislation--United States.

Income tax deductions--United States.

LAW / General.

POLITICAL SCIENCE / General.

Physical Description:

1 online resource (429 p.)

Edition:

Reprint 2014

Place of Publication:

Cambridge, MA : Harvard University Press, [2014]

Language Note:

English

Summary:

No detailed description available for "Pathways to Tax Reform".

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

Notes:

Bibliographic Level Mode of Issuance: Monograph

Description based on online resource; title from PDF title page (publisher's Web site, viewed 23. Mai 2019)

Description based on publisher supplied metadata and other sources.

ISBN:

0-674-43650-4

OCLC:

1024020116