Estimates of Federal Tax Expenditures PDF Download

Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Revenue
Languages : en
Pages : 20

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Book Description

Author: Christopher G. Faricy
Publisher: Russell Sage Foundation
ISBN: 0871544407
Category : Political Science
Languages : en
Pages : 170

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Book Description
Despite high levels of inequality and wage stagnation over several decades, the United States has done relatively little to address these problems—at least in part due to public opinion, which remains highly influential in determining the size and scope of social welfare programs that provide direct benefits to retirees, unemployed workers or poor families. On the other hand, social tax expenditures—or tax subsidies that help citizens pay for expenses such as health insurance or the cost of college and invest in retirement plans—have been widely and successfully implemented, and they now comprise nearly 40 percent of the spending of the American social welfare state. In The Other Side of the Coin, political scientists Christopher Ellis and Christopher Faricy examine public opinion towards social tax expenditures—the other side of the American social welfare state—and their potential to expand support for such social investment. Tax expenditures seek to accomplish many of the goals of direct government expenditures, but they distribute money indirectly, through tax refunds or reductions in taxable income, rather than direct payments on goods and services or benefits. They tend to privilege market-based solutions to social problems such as employer-based tax subsidies for purchasing health insurance versus government-provided health insurance. Drawing on nationally representative surveys and survey experiments, Ellis and Faricy show that social welfare policies designed as tax expenditures, as opposed to direct spending on social welfare programs, are widely popular with the general public. Contrary to previous research suggesting that recipients of these subsidies are often unaware of indirect government aid—sometimes called “the hidden welfare state”—Ellis and Faricy find that citizens are well aware of them and act in their economic self-interest in supporting tax breaks for social welfare purposes. The authors find that many people view the beneficiaries of social tax expenditures to be more deserving of government aid than recipients of direct public social programs, indicating that how government benefits are delivered affects people’s views of recipients’ worthiness. Importantly, tax expenditures are more likely to appeal to citizens with anti-government attitudes, low levels of trust in government, or racial prejudices. As a result, social spending conducted through the tax code is likely to be far more popular than direct government spending on public programs that have the same goals. The first empirical examination of the broad popularity of tax expenditures, The Other Side of the Coin provides compelling insights into constructing a politically feasible—and potentially bipartisan—way to expand the scope of the American welfare state.

Author: Hope Ashiabor
Publisher: Edward Elgar Publishing
ISBN: 178811390X
Category : Law
Languages : en
Pages : 293

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Book Description
This timely book provides a critical examination of the ways in which tax expenditures can be best used in order to enhance their efficacy as instruments for the implementation of environmental policy.

Author:
Publisher:
ISBN:
Category : Income tax deductions for medical expenses
Languages : en
Pages : 20

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Book Description

Author: Stanley S. Surrey
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 328

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Book Description
In this new book, the authors analyze the development of the concept since 1973, a period in which applications of tax expenditures have expanded rapidly and new dimensions have emerged for even wider usage.

Author: Oregon. Office of the Secretary of State
Publisher:
ISBN:
Category : Oregon
Languages : en
Pages : 232

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Book Description

Author: Mark Burton
Publisher: Cambridge University Press
ISBN: 1107007364
Category : Business & Economics
Languages : en
Pages : 267

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Book Description
Locates tax expenditure management within the broader discourse of liberal democratic political theory.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264076905
Category :
Languages : en
Pages : 244

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Book Description
This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.

Author: W.Bartley Hildreth
Publisher: Routledge
ISBN: 1351564277
Category : Political Science
Languages : en
Pages : 1026

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Book Description
A groundbreaking reference, this book provides a comprehensive review of tax policy from political, legal, constitutional, administrative, and economic perspectives. A collection of writings from over 45 prominent tax experts, it charts the influence of taxation on economic activity and economic behavior. Featuring over 2400 references, tables, equations, and drawings, the book describes how taxes affect individual and business behavior, shows how taxes operate as work and investment incentives, explains how tax structures impact different income groups, weighs the balanced use of sales, property, and personal income taxes, traces the influence of recent tax changes, and more.

Author: Stanley S. Surrey
Publisher: Cambridge : Harvard University Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 462

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Book Description
Stanley Surrey's book is the first to analyze all the 'expenditure' aspects of the tax laws and to indicate their amounts and their effects on the country. It provides the mechanism for a proper re-examination of hidden tax expenditures and explores pathways toward eliminating both the tax escapes and inefficient and wasteful means of governmental subsidization which these expenditures now produce.