Gateway to Think Tanks
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.
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主题 | Taxes and Budget |
URL | https://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. |
条目包含的文件 | ||||||
文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
413130-Tax-Expenditu(454KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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