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Tax-Exempt Bonds: A Sacred Cow That Gave (Some) Milk


  • Zimmerman, Dennis


Discusses why tax-exempt bonds remained untouched for the first fifty-four years of the income tax. Describes the factors responsible for the decision that too much money was being spent to subsidize industrial development bonds at the expense of governmental or public-purpose bonds.

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  • Zimmerman, Dennis, 1989. "Tax-Exempt Bonds: A Sacred Cow That Gave (Some) Milk," National Tax Journal, National Tax Association, vol. 42(3), pages 283-292, September.
  • Handle: RePEc:ntj:journl:v:42:y:1989:i:3:p:283-92

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    References listed on IDEAS

    1. Sinn, Hans Werner, 1988. "The 1986 US tax reform and the world capital market," European Economic Review, Elsevier, pages 325-333.
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