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来源类型Research Report
规范类型报告
Tax Expenditures, the Size and Efficiency of Government, and Implications for Budget Reform
Leonard E. Burman; Marvin Phaup
发表日期2011-08-31
出版年2011
语种英语
概述One possible explanation for the difficulty in controlling the budget is that a major component of spending-tax expenditures-receives privileged status. It is treated as tax cuts rather than spending. This paper explores the implications of that classification and illustrates how it can lead to higher taxes, larger government, and an inefficient mix of spending (too many tax expenditures). The paper then
摘要
One possible explanation for the difficulty in controlling the budget is that a major component of spending-tax expenditures-receives privileged status. It is treated as tax cuts rather than spending. This paper explores the implications of that classification and illustrates how it can lead to higher taxes, larger government, and an inefficient mix of spending (too many tax expenditures). The paper then analyzes alternative budgeting approaches that would explicitly incorporate and measure tax expenditures. It concludes by analyzing ways to control tax expenditures (and other spending) and the special challenges presented by tax expenditures.
主题Taxes and Budget
URLhttps://www.urban.org/research/publication/tax-expenditures-size-and-efficiency-government-and-implications-budget-reform
来源智库Urban Institute (United States)
资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/477444
推荐引用方式
GB/T 7714
Leonard E. Burman,Marvin Phaup. Tax Expenditures, the Size and Efficiency of Government, and Implications for Budget Reform. 2011.
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