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Is the Tax Expenditure Concept Still Relevant?

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  • Burman, Leonard E.
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    Abstract

    The term "tax expenditure" refers to departures from the normal tax structure designed to favor a particular industry, activity, or class of persons. Most budget experts view the tax expenditure budget as a useful tool in managing the size and scope of the federal government, but a growing contingent of conservative critics has raised questions about the concept. The paper examines tax expenditure measurement issues, the debate about their relevance and new measures tentatively explored by the Bush Administration's Budget, the way tax expenditure estimates are used in the U.S., and how they might be made more useful.

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    File URL: http://www.ntanet.org/NTJ/56/3/ntj-v56n03p613-27-tax-expenditure-concept-still.html
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    Bibliographic Info

    Article provided by National Tax Association in its journal National Tax Journal.

    Volume (Year): 56 (2003)
    Issue (Month): 3 (September)
    Pages: 613-27

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    Handle: RePEc:ntj:journl:v:56:y:2003:i:3:p:613-27

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    Cited by:
    1. Rosanne Altshuler & Robert Dietz, 2008. "Reconsidering Tax Expenditure Estimation: Challenges And Reforms," Departmental Working Papers 200804, Rutgers University, Department of Economics.
    2. Kevin J. Mumford, 2007. "The Optimal Tax Treatment of Families with Children," Discussion Papers 06-020, Stanford Institute for Economic Policy Research.
    3. Altshuler, Rosanne & Dietz, Robert, 2011. "Reconsidering Tax Expenditure Estimation," National Tax Journal, National Tax Association, vol. 64(2), pages 459-89, June.
    4. Callan, Tim & Walsh, John R. & Coleman, Kieran, 2005. "Tax Expenditures," Papers BP2006/3, Economic and Social Research Institute (ESRI).
    5. Rosanne Altshuler & Robert D. Dietz, 2008. "Tax Expenditure Estimation and Reporting: A Critical Review," NBER Working Papers 14263, National Bureau of Economic Research, Inc.
    6. repec:esr:chaptr:jacb200505 is not listed on IDEAS

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