Frontmatter -- Contents -- Preface -- Acknowledgments -- I. The Tax Expenditure Budget -- II. Some Uses of the Tax Expenditure Budget -- III. The Effects of Tax Expenditures on the Taxes People and Corporations Pay -- IV. Operational Aspects of Tax Expenditures: Tax Deferral and Tax Shelters --...

Frontmatter -- PREFACE -- CONTENTS -- TABLES -- 1. THE TAX EXPENDITURE CONCEPT -- 2. BUDGET POLICY -- 3. TAX POLICY AND ADMINISTRATION -- 4. CHOOSING BETWEEN TAX EXPENDITURES AND DIRECT PROGRAMS -- 5. THE TAX EXPENDITURE CONCEPT IN THE COURTS -- 6. INTERNATIONAL ASPECTS -- 7. CONCEPTUAL ASPECTS...