Is the Tax Expenditure Concept Still Relevant? Is the Tax Expenditure Concept Still Relevant?

Is the Tax Expenditure Concept Still Relevant‪?‬

National Tax Journal 2003, Sept, 56, 3

National Tax Journal
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Publisher Description

INTRODUCTION The term "tax expenditure" is attributed to Stanley S. Surrey who, as Assistant Secretary of the U.S. Treasury for Tax Policy, instructed his staff to compile a list of preferences and concessions in the income tax that had the nature of expenditure programs. His goal was straightforward: to draw attention to these items in hopes of building momentum for tax reform, which would redirect the tax system toward its core function of raising revenues.

GENRE
Business & Personal Finance
RELEASED
2003
1 September
LANGUAGE
EN
English
LENGTH
34
Pages
PUBLISHER
National Tax Association
SIZE
267.2
KB

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