American Economic Review · 2008 · 75 citations · 8 references
Public AffairsEconomicsPublic FinancePublic EconomicsTax PolicyTaxationDistributional Effects Of TaxationExpenditure CompositionGovernment ExpenditureIncome DistributionTax ExpendituresWelfare EconomicsIncome Tax Revenue EstimationPersonal Income Tax ExpendituresReview Of Economic EvidenceTax Expenditure EvaluationTax Expenditure IncidenceTax Expenditure MeasurementWho Benefits Analysis
How Big Are Total Individual Income Tax Expenditures, and Who Benefits from Them? by Leonard E. Burman, Christopher Geissler and Eric J. Toder. Published in volume 98, issue 2, pages 79-83 of American Economic Review, May 2008
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Is the Tax Expenditure Concept Still Relevant?
Leonard E. Burman · National Tax Journal · 2003 · 69 citations
Rethinking Tax Expenditures and Fiscal Language
Daniel Shaviro · SSRN Electronic Journal · 2003 · 48 citations · Full text
Tax Expenditures: From Idea to Ideology
Bernard Wolfman, Stanley S. Surrey, Paul R. McDaniel · Harvard Law Review · 1985 · 38 citations
Tax Expenditures and Tax Reform: Issues and Analysis
Eric Toder · 2006 · 20 citations