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Pathways to tax reform; the concept of tax expenditures [by] Stanley S. Surrey.


Cambridge, Harvard University Press, 1973.
ISBN 0674657896

Location Call Number Status Consortium Loan
George Washington
Gelman stacks
KF6369 .S9 Available Request
American
LIB stacks
HJ4653.D4 S84 Available Request
George Mason
Arlington Campus stacks
KF6369.S8 F3 Available Request
Georgetown
Lauinger stacks
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Georgetown Law
GT Law Borrowing: GT patrons use Law catalog; Others use ILL
KF6369 .S9
Jacob Burns Law (George Washington)
GW Law: Restricted access policy--Borrowing through ILL only
KF6369 .S9
Subjects Impôt sur le revenu -- États-Unis -- Déductions.
Impôt sur le revenu -- États-Unis -- Législation.
Income tax -- Law and legislation -- United States.
Income tax -- Law and legislation.
Income tax deductions -- United States.
Income tax deductions.
Steuerreform.
USA.
United States.
Description xi, 418 pages 25 cm
Copyright Date 1973.
Notes Includes bibliographical references.
Also issued online.
Contents The tax expenditure budget -- Some uses of the tax expenditure budget -- The effects of the tax expenditures on the taxes people and corporations pay -- Operational aspects of tax expenditures: tax deferral and tax shelters -- Tax incentives as a device for implementing government policy: a comparison with direct government expenditures -- The varied approaches necessary to replace tax expenditures with direct government expenditures -- Three special tax expenditure items: support to state and local governments, to philanthropy, and to housing -- Corrective reform measure to moderate tax expenditure abuses: Alternatives to substitution of direct programs for tax expenditures.
Geographic Area United States
Network Numbers (OCoLC)798736
WorldCat Search OCLC WorldCat
WorldCat Identities Surrey, Stanley S.
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