Considering Tax Expenditures in State Budget Deliberations

16 Pages Posted: 22 Nov 2009

Date Written: November 18, 2009

Abstract

This is the manuscript of a talk given at a public forum on tax expenditures in Topeka, Kansas. It explains how tax expenditures erode tax bases and diminish the state's ability to raise revenue, and it suggests that states should treat tax expenditures like direct expenditures in budget deliberations. Finally, the talk demonstrates how tax expenditures can be unfair. Although the comments are specific to the state of Kansas, the principles apply to all governments.

Keywords: tax expenditure, budget gap, tax exemptions

Suggested Citation

Borden, Bradley T., Considering Tax Expenditures in State Budget Deliberations (November 18, 2009). Available at SSRN: https://ssrn.com/abstract=1510782 or http://dx.doi.org/10.2139/ssrn.1510782

Bradley T. Borden (Contact Author)

Brooklyn Law School ( email )

250 Joralemon Street
Brooklyn, NY 11201
United States

HOME PAGE: http://www.brooklaw.edu

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