Tax expenditures: report utilization by state policy makers
Tax expenditures are deviations from a normative tax structure which take the form of exemptions, deductions, credits, etc. Tax expenditure reports show estimates of revenues foregone from tax expenditures. This study investigated report use in ten states by (1) examining tax expenditure reporti...
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| Format: | Others |
| Language: | en |
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Virginia Tech
2014
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| Online Access: | http://hdl.handle.net/10919/38515 http://scholar.lib.vt.edu/theses/available/etd-06062008-172057/ |