Tax Expenditures: A Review and Analysis

Joshua Hall

No 16-07, Working Papers from Department of Economics, West Virginia University

Abstract: This study examines a feature of the budget process called the tax expenditure budget. The tax expenditure concept relies heavily on a normative notion that shielding certain taxpayer income from taxation deprives government of its rightful revenues. This view is inconsistent with the proposition that income belongs to the taxpayers and that tax liability is determined through the democratic process, not through arbitrary, bureaucratic assumptions. Furthermore, the methodology of the tax expenditure budget is problematic as its expansive tax base treats the multiple taxation of saving as the norm. By using an expansive view of income as the underlying assumption of the tax expenditure concept, this viewpoint institutionalizes a particular bias into the decision-making process.

Keywords: tax expenditure budget; tax liability (search for similar items in EconPapers)
Pages: 14 pages
Date: 2016-06
New Economics Papers: this item is included in nep-acc and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://researchrepository.wvu.edu/cgi/viewcontent ... =econ_working-papers (application/pdf)
Our link check indicates that this URL is bad, the error code is: 403 Forbidden

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:wvu:wpaper:16-07

Access Statistics for this paper

More papers in Working Papers from Department of Economics, West Virginia University Contact information at EDIRC.
Bibliographic data for series maintained by Feng Yao ().