Tax expenditures – their origins, nature, and issues

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Chapter 2 in Tax Expenditures and Environmental Policy, 2020, pp 8-47 from Edward Elgar Publishing

Abstract: To uncover the origins, nature and scope of tax expenditures, Chapter 2 sets the context for the analysis by embarking on a comprehensive review of the literature on its use as a tool for the implementation of government policy. Towards this end, the first part examines Surrey’s original formulation of the tax expenditure concept which highlights the need for tax expenditure analysis as the basis for fiscal transparency and for efficient resource allocation. In the second part of this chapter, the issues outlined above will be examined in the wider context of the role that the substantive goals of a good tax system play in influencing policy instrument choice. Intermingled with this will be a detailed consideration of the complementary role that the elements of good design play in determining the efficacy of tax expenditure programmes.

Keywords: Economics and Finance; Environment; Law - Academic; Politics and Public Policy (search for similar items in EconPapers)
Date: 2020
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