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Tax expenditures: The basics
Author(s) -
Davie Bruce F.
Publication year - 1998
Publication title -
new directions for evaluation
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.374
H-Index - 40
eISSN - 1534-875X
pISSN - 1097-6736
DOI - 10.1002/ev.1105
Subject(s) - public economics , economics
A framework for thinking about tax expenditures is presented in the form of answers to five questions: what are they, what are they used for, how big are they, who benefits from them, and who loses? Distinctions are discussed among the use of tax expenditures to fine‐tune ability to pay, to influence economic behavior, to mimic the features of a direct‐spending program, and for other purposes.