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Volumn 56, Issue 3, 2003, Pages 613-627

Is the tax expenditure concept still relevant?

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EID: 2942754176     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: 10.17310/ntj.2003.3.11     Document Type: Conference Paper
Times cited : (26)

References (22)
  • 1
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    • Individual income tax returns, preliminary data, 2001
    • Winter
    • Balkovic, Brian. "Individual Income Tax Returns, Preliminary Data, 2001." SOI Bulletin 22 No. 3 (Winter, 2002-2003): 136-46.
    • (2002) SOI Bulletin , vol.22 , Issue.3 , pp. 136-146
    • Balkovic, B.1
  • 2
    • 2942710881 scopus 로고    scopus 로고
    • National Center for Policy Analysis
    • Bartlett, Bruce. "The Flawed Concept of Tax Expenditures." National Center for Policy Analysis, http://www.ncpa.org/oped/bartlett/apr3001. html, 2001.
    • (2001) The Flawed Concept of Tax Expenditures
    • Bartlett, B.1
  • 4
    • 2942709038 scopus 로고
    • Review of surrey and mcdaniel (1985)
    • May-June
    • Brooks, Neil. Review of Surrey and McDaniel (1985). Canadian Tax Journal 34 No. 3 (May-June, 1986): 681-94.
    • (1986) Canadian Tax Journal , vol.34 , Issue.3 , pp. 681-694
    • Brooks, N.1
  • 5
    • 85039528431 scopus 로고
    • The cost-effectiveness of the low-income housing tax credit compared with housing vouchers
    • Congressional Budget Office, April (reprinted in Tax Notes, July 27, 1992)
    • Burman, Leonard E. "The Cost-Effectiveness of the Low-Income Housing Tax Credit Compared With Housing Vouchers." CBO Staff Memorandum. Congressional Budget Office, April 1992 (reprinted in Tax Notes, July 27, 1992).
    • (1992) CBO Staff Memorandum
    • Burman, L.E.1
  • 6
    • 2942701289 scopus 로고    scopus 로고
    • Washington, D.C.: Government Printing Office, March
    • Congressional Budget Office. Budget Options. Washington, D.C.: Government Printing Office, March 2003.
    • (2003) Budget Options
  • 8
    • 2942709037 scopus 로고
    • Tax expenditures in the federal excise tax system
    • March
    • Davie, Bruce. "Tax Expenditures in the Federal Excise Tax System." National Tax Journal 47 No. 1 (March, 1994): 39-62.
    • (1994) National Tax Journal , vol.47 , Issue.1 , pp. 39-62
    • Davie, B.1
  • 9
    • 2942734502 scopus 로고
    • Tax policy: Tax expenditures deserve more scrutiny
    • June
    • General Accounting Office. "Tax Policy: Tax Expenditures Deserve More Scrutiny." GAO Report GAO/GGID/ AIMD-94-122, June 1994.
    • (1994) GAO Report GAO/GGID/ AIMD-94-122
  • 15
    • 0039863139 scopus 로고    scopus 로고
    • Cost of tax-exempt health benefits 1in 1998
    • March/April
    • Sheils, John, and Paul Hogan. "Cost of Tax-Exempt Health Benefits in 1998," Health Affairs 18 No. 2 (March/April, 1999): 176-81.
    • (1999) Health Affairs , vol.18 , Issue.2 , pp. 176-181
    • Sheils, J.1    Hogan, P.2
  • 17
    • 0039273219 scopus 로고    scopus 로고
    • The changing role of tax expenditures: 1980-99
    • Washington, D.C.: National Tax Association
    • Toder, Eric. "The Changing Role of Tax Expenditures: 1980-99." In Proceedings of the Ninety-First Annual Conference on Taxation. Washington, D.C.: National Tax Association, 1998.
    • (1998) Proceedings of the Ninety-first Annual Conference on Taxation
    • Toder, E.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.