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Tax Expenditures: A Review and Analysis

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  • Joshua Hall

    (West Virginia University, Department of Economics)

Abstract

This study examines a feature of the budget process called the tax expenditure budget. The tax expenditure concept relies heavily on a normative notion that shielding certain taxpayer income from taxation deprives government of its rightful revenues. This view is inconsistent with the proposition that income belongs to the taxpayers and that tax liability is determined through the democratic process, not through arbitrary, bureaucratic assumptions. Furthermore, the methodology of the tax expenditure budget is problematic as its expansive tax base treats the multiple taxation of saving as the norm. By using an expansive view of income as the underlying assumption of the tax expenditure concept, this viewpoint institutionalizes a particular bias into the decision-making process.

Suggested Citation

  • Joshua Hall, 2016. "Tax Expenditures: A Review and Analysis," Working Papers 16-07, Department of Economics, West Virginia University.
    • Handle: RePEc:wvu:wpaper:16-07
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    File URL: http://busecon.wvu.edu/phd_economics/pdf/16-07.pdf
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    References listed on IDEAS

    as
    1. Shoup, Carl S, 1975. "Surrey's Pathways to Tax Reform-A Review Article," Journal of Finance, American Finance Association, vol. 30(5), pages 1329-1341, December.
    2. Stiglitz, Joseph E & Boskin, Michael J, 1977. "Some Lessons from the New Public Finance," American Economic Review, American Economic Association, vol. 67(1), pages 295-301, February.
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    Keywords

    tax expenditure budget; tax liability;

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