Abstract

http://ssrn.com/abstract=258973
 
 

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Reinventing Tax Expenditure Reform: Improving Program Oversight Under the Government Performance and Results Act


Mary L. Heen


University of Richmond - School of Law


Wake Forest Law Review, Vol. 35, No. 4, P. 751, Winter 2000

Abstract:     
This Article examines the Government Performance and Results Act framework for performance-based management and oversight of federally-funded programs, describes emerging efforts to incorporate tax expenditures into the performance review process, and places these developments into context by evaluating past experiences with tax expenditure reform. Government-wide performance-based management reforms provide a promising executive branch mechanism for achieving more coordinated review of functionally related government programs, whether funded or implemented through direct expenditures, tax expenditures, or regulatory programs. However, as past experience illustrates (including, for example, experience with employment subsidies such as the Work Opportunity Tax Credit and the Welfare-to-Work Tax Credit), significant institutional obstacles stand in the way of comprehensive reform. The Article ends with a discussion of the type of fundamental structural reforms that will be needed before meaningful legislative oversight of functionally related government programs can be achieved.

Number of Pages in PDF File: 76

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Date posted: March 21, 2001  

Suggested Citation

Heen, Mary L., Reinventing Tax Expenditure Reform: Improving Program Oversight Under the Government Performance and Results Act. Wake Forest Law Review, Vol. 35, No. 4, P. 751, Winter 2000. Available at SSRN: http://ssrn.com/abstract=258973 or http://dx.doi.org/10.2139/ssrn.258973

Contact Information

Mary L. Heen (Contact Author)
University of Richmond - School of Law ( email )
28 Westhampton Way
Richmond, VA 23173
United States
804-289-8528 (Phone)
804-289-8683 (Fax)
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