Is the Tax Expenditure Concept Still Relevant?
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- repec:spr:eujhec:v:19:y:2018:i:2:d:10.1007_s10198-017-0884-8 is not listed on IDEAS
- Andrea Albarea & Michele Bernasconi & Cinzia Di Novi & Anna Marenzi & Dino Rizzi & Francesca Zantomio, 2015.
"Accounting for Tax Evasion Profiles and Tax Expenditures in Microsimulation Modelling. The BETAMOD Model for Personal Income Taxes in Italy,"
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- Andrea Albarea & Michele Bernasconi & Cinzia Di Novi & Anna Marenzi & Dino Rizzi & Francesca Zantomio, 2015. "Accounting for tax evasion profiles and tax expenditures in microsimulation modelling. The BETAMOD model for personal income taxes in Italy," Working Papers 2015:24, Department of Economics, University of Venice "Ca' Foscari".
- Avram, Silvia, 2014. "The distributional effects of personal income tax expenditure," ISER Working Paper Series 2014-26, Institute for Social and Economic Research.
- Rosanne Altshuler & Robert Dietz, 2008. "Reconsidering Tax Expenditure Estimation: Challenges And Reforms," Departmental Working Papers 200804, Rutgers University, Department of Economics.
- Avram, Silvia, 2014. "The distributional effects of personal income tax expenditure," EUROMOD Working Papers EM14/14, EUROMOD at the Institute for Social and Economic Research.
- Galina A. Kitova, 2014. "Taxation Of R&D: Review Of Practices," HSE Working papers WP BRP 28/STI/2014, National Research University Higher School of Economics.
- Cinzia Di Novi & Anna Marenzi & Dino Rizzi, 2018.
"Do healthcare tax credits help poor-health individuals on low incomes?,"
The European Journal of Health Economics,
Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), vol. 19(2), pages 293-307, March.
- Cinzia Di Novi & Anna Marenzi & Dino Rizzi, 2016. "Do healthcare tax credits help poor healthy individuals on low incomes?," Working Papers 2016:16, Department of Economics, University of Venice "Ca' Foscari".
- Tatiana Malinina, 2010. "Recognition and Measurement of Tax Expenditures: International Experience and Russian Practice," Research Paper Series, Gaidar Institute for Economic Policy, issue 146P.
- Rosanne Altshuler & Robert D. Dietz, 2008. "Tax Expenditure Estimation and Reporting: A Critical Review," NBER Working Papers 14263, National Bureau of Economic Research, Inc.
- Callan, Tim & Walsh, John R. & Coleman, Kieran, 2005. "Tax Expenditures," Papers BP2006/3, Economic and Social Research Institute (ESRI).
- repec:esr:chaptr:jacb200505 is not listed on IDEAS
- Pawel Galinski, 2014. "Significance of Tax Expenditures for Budgets of Local Governments: the Case of Poland," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 56-70, October.
- Leonid Gokhberg & Galina Kitova & Vitaliy Roud, 2014.
"Tax Incentives for R&D and Innovation: Demand versus Effects,"
Foresight and STI Governance (Foresight-Russia till No. 3/2015),
National Research University Higher School of Economics, vol. 8(3), pages 18-41.
- Leonid Gokhberg & Galina Kitova & Vitaliy Roud, 2014. "Tax incentives for r&d and innovation: demand versus effects," Foresight-Russia Форсайт, CyberLeninka;Федеральное государственное автономное образовательное учреждение высшего образования «Национальный исследовательский университет «Высшая школа экономики», vol. 8(3 (eng)), pages 18-41.
- Dickert–Conlin, Stacy & Fitzpatrick, Katie & Hanson, Andrew, 2005. "Utilization of Income Tax Credits by Low–Income Individuals," National Tax Journal, National Tax Association, vol. 58(4), pages 743-785, December.
- Kevin J. Mumford, 2007. "The Optimal Tax Treatment of Families with Children," Discussion Papers 06-020, Stanford Institute for Economic Policy Research.
- Ryta I. Dziemianowicz & Adam Wyszkowski & Renata Budlewska, 2014. "Tax expenditures jako ukryta forma wydatków publicznych," Gospodarka Narodowa, Warsaw School of Economics, issue 3, pages 35-62.
- Altshuler, Rosanne & Dietz, Robert, 2011. "Reconsidering Tax Expenditure Estimation," National Tax Journal, National Tax Association, vol. 64(2), pages 459-489, June.
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