Magazine article from our research archive:

Reinvigorating tax expenditure analysis and its international dimension.

 
TABLE OF CONTENTS 
 
I INTRODUCTION..  439 
IIA Simple, but Necessary, Illustration   446 
III   Is TEA More Than Rhetoric?  450 
  A.  Ability-to-Pay and SHS  450 
  B.  Neutrality  460 
IV.   OTHER CRITICISMS OF TEA 461 
  A.  Do Implicit Taxes Nullify Concerns Regarding Tax 
  Expenditures?   461 
  1.  Distortion  462 
  2.  Capture 463 
  B.  ...

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