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Tax expenditures versus direct government spending: A comparative efficiency analysis

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  • Paqué, Karl-Heinz

Abstract

Until recently the concept of tax expenditures has been exclusively analyzed along traditional Pigouvian lines. Broadly speaking, the introduction of tax/subsidy-schemes was considered to be justified whenever large number externalities prevent the market from working efficiently. This approach - while fruitful and important in its own right - neglects a fundamental policy problem, namely the public choice option between tax expenditures and direct government spending: independent of any welfare theoretic rationale for public intervention, there remains the question which kind of intervention - tax expenditure (implicit subsidization) or direct expenditure - is the most efficient solution.

Suggested Citation

  • Paqué, Karl-Heinz, 1984. "Tax expenditures versus direct government spending: A comparative efficiency analysis," Kiel Working Papers 202, Kiel Institute for the World Economy (IfW Kiel).
  • Handle: RePEc:zbw:ifwkwp:202
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    1. Paqué, Karl-Heinz, 1982. "The efficiency of public support to private charity: An econometric analysis of the income tax treatment of charitable," Kiel Working Papers 151, Kiel Institute for the World Economy (IfW Kiel).
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