Summers on Social Tax Expenditures (Part 2 of 2)

Research Report

Summers on Social Tax Expenditures (Part 2 of 2)

Part Two: Where He's Wrong...or at Least Incomplete
December 18, 2000

Abstract

Senior Fellow Eugene Steuerle describes some concerns with social tax expenditures: they almost always violate principles of budget and tax policy; they lack transparency; the IRS lacks the infrastructure to monitor such expenditures, and they often result in unnecessary complication and duplication.

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