Tax Expenditures

Tax Expenditures is a fiscal policy instrument that takes the form of revenue losses attributable to provisions in the tax code, such as exclusions, deductions, credits, or preferential rates, which deviate from the normal tax structure to achieve specific economic or social objectives.

140

Publications

6.4K

Citations

220

Authors

121

Institutions

Publications per year

2017–2026

Variants

Tax Preferences

Parents

Tax PolicyTaxation

Children

Corporate Tax ExpendituresHousing Tax ExpendituresPersonal Income Tax ExpendituresRetirement Savings Tax ExpendituresRevenue Loss EstimationTax Credit AnalysisTax Deduction AnalysisTax Exemption AnalysisTax Expenditure AccountingTax Expenditure Benchmark Tax System

Publications

140

The hidden welfare state: tax expenditures and social policy in the United States

Choice Reviews Online · 1998 · 486 citations

Public Affairs, Public Policy, Social Policy +17

The Distributional Effects of US Clean Energy Tax Credits

Severin Borenstein, Lucas W. Davis · Tax Policy and the Economy · 2016 · 296 citations

Social Sciences, Economics, Public Finance +17

Tax and Spend, or Spend and Tax?

George M. von Furstenberg, R. Jeffery Green, Jinho Jeong · The Review of Economics and Statistics · 1986 · 242 citations

Public Affairs, Economics, Public Finance +7

The hidden welfare state: Tax expenditures and social policy in the United States

Aristide Sechandice · The Journal of Socio-Economics · 1998 · 206 citations

Public Affairs, Public Policy, Social Policy +17

Truth in Government: Beyond the Tax Expenditure Budget

Julie Roin · SSRN Electronic Journal · 2002 · 202 citations · Full text

Public Affairs, Public Finance, Public Policy +15

1–5 of 140

Authors

220

SS
Stanley S. Surrey
University of Miami, United States
6 publications · 174 citations
6
h-index
ET
Eric Toder
Urban Institute, United States
2 publications · 95 citations
2
h-index
SB
Salvador Barrios
European Commission, Belgium
2 publications · 40 citations
2
h-index
LE
Leonard E. Burman
Urban Institute, United States
2 publications · 144 citations
2
h-index
DA
David A. Weisbach
University of Chicago, United States
2 publications · 61 citations
2
h-index

1–5 of 220

Institutions

121

1–8 of 121

Venues

National Tax Journal
NTJ · 14 publications · 372 citations
13
h-index
SSRN Electronic Journal
Repository · 10 publications · 387 citations
10
h-index
RePEc: Research Papers in Economics
Repository · 7 publications · 146 citations
7
h-index
Journal of Public Economics
5 publications · 382 citations
5
h-index
eYLS (Yale Law School)
Repository · 4 publications · 61 citations
4
h-index

1–5