Tax Preference Analysis is a methodological framework within tax expenditure analysis that identifies and evaluates deviations from a neutral tax base, distinguished by its focus on quantifying preferential treatments granted through exclusions, exemptions, deductions, or credits that alter statutory tax rates for specific activities or taxpayers.
35
Publications
1.1K
Citations
68
Authors
50
Institutions
Publications per year
2017–2026
6
Parents
Publications
35
Allowances for Corporate Equity in Practice
Alexander Klemm · CESifo Economic Studies · 2007 · 117 citations · Full text
Law, Business Economics, Finance +14
1–5 of 35
Authors
68
- MR
3
h-index
- LF
3
h-index
- DS
2
h-index
- AK
2
h-index
- SN
2
h-index
1–5 of 68
Institutions
50
Georgia State University
Atlanta, United States
3 h-index
5 publications
206 citations
Kennesaw State University
Kennesaw, United States
3 h-index
3 publications
108 citations
University College London
London, United Kingdom
2 h-index
4 publications
229 citations
University of Pennsylvania
Philadelphia, United States
2 h-index
2 publications
37 citations
International Monetary Fund
Washington D.C., United States
2 h-index
2 publications
139 citations
Federal Reserve Bank of Atlanta
Georgiana, United States
2 h-index
2 publications
88 citations
University of Nottingham
Nottingham, United Kingdom
1 h-index
2 publications
146 citations
The Hague University of Applied Sciences
The Hague, Netherlands
1 h-index
1 publications
15 citations
1–8 of 50
Venues
- SSRN Electronic Journal
Repository · 4 publications · 83 citations
4
h-index
- Journal of the American Taxation Association
2 publications · 34 citations
2
h-index
- Journal of Economic Psychology
2 publications · 129 citations
2
h-index
- Journal of sociology
1 publications · 11 citations
1
h-index
- Public Finance Review
PFR · 1 publications · 10 citations
1
h-index
1–5