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http://ssrn.com/abstract=1857548
 
 

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Winn and the Inadvisability of Constitutionalizing Tax Expenditure Analysis


Edward A. Zelinsky


Yeshiva University - Benjamin N. Cardozo School of Law

May 1, 2011

Yale Law Journal Online, Vol. 121, p. 25, 2011
Cardozo Legal Studies Research Paper No. 339

Abstract:     
Tax expenditure analysis, despite its contribution to tax policy debate, is ill-suited as a tool of constitutional decisionmaking. Sometimes tax provisions are, for constitutional purposes, equivalent to direct monetary outlays; sometimes they are not. That equivalence can only be evaluated on a case-by-case basis, considering the nature of the specific tax provision and the particular constitutional clause at issue. Contrary to the approach of the Winn dissent, the Court is ill-advised to invoke tax expenditure analysis as a tool of constitutional decisionmaking. At the end of the day, we do not know what a tax expenditure is.

Number of Pages in PDF File: 6

Keywords: tax expenditure, Winn, Flast, tax credit, direct expenditure

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Date posted: June 4, 2011  

Suggested Citation

Zelinsky, Edward A., Winn and the Inadvisability of Constitutionalizing Tax Expenditure Analysis (May 1, 2011). Yale Law Journal Online, Vol. 121, p. 25, 2011; Cardozo Legal Studies Research Paper No. 339. Available at SSRN: http://ssrn.com/abstract=1857548

Contact Information

Edward A. Zelinsky (Contact Author)
Yeshiva University - Benjamin N. Cardozo School of Law ( email )
55 Fifth Ave.
New York, NY 10003
United States
212-790-0277 (Phone)
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