Abstract
The Tax Expenditure Budget has been part of the budgetary process for more than ten years. This study attempts to review the academic and administrative pros and cons. It focuses on the effect of the tax Expenditure Budget on tax legislation. Finally, it determines the role of the Tax Expenditure Budget in today’s fiscal policy.
Repository Citation
Winter, Jochen, "The Tax Expenditure Budget: A Typological Analysis" (1985). LLM Theses and Essays. 158.
https://digitalcommons.law.uga.edu/stu_llm/158