Tax Incentives as Viewed by Economists and Lawyers

Seymour Fiekowsky

National Tax Journal, 1991, vol. 44, issue 3, 325-40

Abstract: States that tax economists' and lawyers' views on tax incentives are flawed in ways that have contributed to their assent to unnecessary and counterproductive complication of the tax laws in the name of tax reform and to their complicity in growth of the fiscal burden in the form of inefficient tax incentives that are either unaccounted for or understated.

Date: 1991
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:44:y:1991:i:3:p:325-40

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