Tax Incentives: Problems in Identification and Accountability
DOI:
https://doi.org/10.29173/alr1204Abstract
In this commentary on Thumbs, Fingers, and Pushing on String: Legal Accountability in the Use of Financial Incentives by Webb, the author tackles the thorny issue of defining tax expenditure incentives. He argues that although tax expenditure incentives are a powerful financial instrument for the federal government, scarce information is available about their effectiveness, and thus there are genuine problems with respect to accountability.Downloads
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