In the past three decades, scholars of welfare policy in the United States have come to recognize tax privileges as an important part of the US social policy regime. A tax privilege is a provision of law or customary practice that grants favorable treatment to particular activities or categories...

The thunder of history: the origins and development of the new fiscal sociology / Isaac William Martin, Ajay K. Mehrotra, Monica Prasad -- "The unfair advantage of the few": the New Deal origins of "soak the rich" taxation / Joseph J. Thorndike -- What Americans think of taxes / Andrea Louise...

Much of the best scholarship on the economic or fiscal impacts of Proposition 13 probably understates those impacts, because it considers only impacts of property tax limitation in California. Proposition 13 spilled over from California into other states. It spilled over from the property tax...