دانلود کتاب Pathways to Tax Reform: The Concept of Tax Expenditures

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Contents\nPreface\nAcknowledgments\nI. The Tax Expenditure Budget\nII. Some Uses of the Tax Expenditure Budget\nIII. The Effects of Tax Expenditures on the Taxes People and Corporations Pay\nIV. Operational Aspects of Tax Expenditures: Tax Deferral and Tax Shelters\nV. Tax Incentives as a device for implementing Government Policy: A comparison with Direct Government Expenditures\nVI. The Varied Approaches Necessary to Replace tax Expenditures with Direct Governmental Assistance\nVII. Three Special Tax Expenditure Items: Support to State and Local Governments, to Philanthropy, and to Housing\nVIII. Corrective Reform Measures to Moderate Tax Expenditure Abuses: Alternatives to Substitution of Direct Programs for Tax Expenditures\nNotes\nIndex