Research Report Summers on Social Tax Expenditures (Part 2 of 2)
Part Two: Where He's Wrong...or at Least Incomplete
C. Eugene Steuerle
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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.
Research Areas Taxes and budgets
Tags Federal budget and economy Campaigns, proposals, and reforms Federal tax issues and reform proposals