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Tax Incentives as Viewed by Economists and Lawyers


  • Fiekowsky, Seymour


States that tax economists' and lawyers' views on tax incentives are flawed in ways that have contributed to their assent to unnecessary and counterproductive complication of the tax laws in the name of tax reform and to their complicity in growth of the fiscal burden in the form of inefficient tax incentives that are either unaccounted for or understated.

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  • Fiekowsky, Seymour, 1991. "Tax Incentives as Viewed by Economists and Lawyers," National Tax Journal, National Tax Association, vol. 44(3), pages 325-340, September.
  • Handle: RePEc:ntj:journl:v:44:y:1991:i:3:p:325-40

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    References listed on IDEAS

    1. Bird, Richard M., 1987. "A new look at indirect taxation in developing countries," World Development, Elsevier, vol. 15(9), pages 1151-1161, September.
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