Author: United States. Department of the TreasuryPublisher:
ISBN:
Category : Revenue
Languages : en
Pages : 12
Book Description
Estimates of Federal Tax Expenditures
Author: United States. Department of the TreasuryPublisher:
ISBN:
Category : Revenue
Languages : en
Pages : 12
Book Description
Tax Expenditures, Shedding Light on Government Spending Through the Tax System
Author: World BankPublisher: World Bank Publications
ISBN:
Category : Business & Economics
Languages : en
Pages : 268
Book Description
Discusses conceptual and methodological issues relating to tax expenditures, provides a framework for evaluating them, offers case studies on government treatment of tax expenditures from developed and transition economies, and outlines generally applicable policy options. Provides case studies of the treatment of tax expenditures in Australia, Belgium, Canada, China, the Netherlands, Poland, and the United States. Each chapter presents how the nation defines tax expenditures and the corresponding benchmark tax system.
The Hidden Welfare State
Author: Christopher HowardPublisher: Princeton University Press
ISBN: 1400822416
Category : Political Science
Languages : en
Pages : 267
Book Description
Despite costing hundreds of billions of dollars and subsidizing everything from homeownership and child care to health insurance, tax expenditures (commonly known as tax loopholes) have received little attention from those who study American government. This oversight has contributed to an incomplete and misleading portrait of U.S. social policy. Here Christopher Howard analyzes the "hidden" welfare state created by such programs as tax deductions for home mortgage interest and employer-provided retirement pensions, the Earned Income Tax Credit, and the Targeted Jobs Tax Credit. Basing his work on the histories of these four tax expenditures, Howard highlights the distinctive characteristics of all such policies. Tax expenditures are created more routinely and quietly than traditional social programs, for instance, and over time generate unusual coalitions of support. They expand and contract without deliberate changes to individual programs. Howard helps the reader to appreciate the historic links between the hidden welfare state and U.S. tax policy, which accentuate the importance of Congress and political parties. He also focuses on the reasons why individuals, businesses, and public officials support tax expenditures. The Hidden Welfare State will appeal to anyone interested in the origins, development, and structure of the American welfare state. Students of public finance will gain new insights into the politics of taxation. And as policymakers increasingly promote tax expenditures to address social problems, the book offers some sobering lessons about how such programs work.
Tax Expenditures
Author: Stanley S. SurreyPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 328
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.
Tax Expenditures and Environmental Policy
Author: Hope AshiaborPublisher: Edward Elgar Publishing
ISBN: 178811390X
Category : Law
Languages : en
Pages : 296
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.
The Other Side of the Coin
Author: Christopher G. FaricyPublisher: Russell Sage Foundation
ISBN: 0871544407
Category : Political Science
Languages : en
Pages : 170
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.
Tax Expenditures
Author: United States. Congress. Senate. Committee on the BudgetPublisher:
ISBN:
Category : Expenditures, Public
Languages : en
Pages : 172
Book Description
Tax Expenditure Budget and Related Policies
Author: United States. Congress. Senate. Committee on the Budget. Task Force on Tax Policy and Tax ExpendituresPublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 130
Book Description
Tax Expenditures
Author: Citizens for Tax Justice (Washington, D.C.)Publisher:
ISBN:
Category : Entitlement spending
Languages : en
Pages : 72
Book Description
Medical and Dental Expenses
Author: Publisher:
ISBN:
Category : Income tax deductions for medical expenses
Languages : en
Pages : 20
Book Description