Scholarship@WashULaw
Document Type
Article
Language
English (en)
Publication Date
2016
Publication Title
Tax Notes
Abstract
In this essay I examine new research on tax expenditures. By utilizing survey experiments, several new studies have explored when and why the public prefers spending programs organized as tax credits rather than direct expenditures, even when the substance and cost of the policies are the same. I argue that this 'framing effects' research can help explain why tax expenditures have continued to grow faster than government spending as a whole, and why tax expenditure budgets have failed to stop this growth.
Keywords
Tax, Taxation, Tax Law, Tax Expenditures
Publication Citation
Conor Clarke, New Research on the Stubborn Persistence of Tax Expenditures, 150 Tax Notes 1462 (2016)
Repository Citation
Clarke, Conor, "New Research on the Stubborn Persistence of Tax Expenditures" (2016). Scholarship@WashULaw. 680.
https://openscholarship.wustl.edu/law_scholarship/680