The power not to tax: A search for effective controls

Theodore J. Eismeier

Journal of Policy Analysis and Management, 1982, vol. 1, issue 3, 333-345

Abstract: Although the primary purpose of the Congressional Budget and Impoundment Control Act of 1974 was to gain greater congressional control over federal spending, the act also represented a small but significant step toward controlling the substantial financial commitments made through the numerous exclusions, deductions, and credits in the federal income tax. In the Budget Act Congress, for the first time, recognized and defined these “tax expenditures” and adopted procedures for reviewing them. But tax expenditure budgeting has not had the beneficial effect that some had hoped, mainly because the 1974 effort failed to take adequate account of the organizational structure of Congress and of the political character of its decision-making. But these weaknesses can be overcome.

Date: 1982
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Persistent link: https://EconPapers.repec.org/RePEc:wly:jpamgt:v:1:y:1982:i:3:p:333-345

DOI: 10.2307/3324353

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