Tax Expenditures: State of the Art (2011)

Lisa Philipps, Neil Brooks, Jinyan Li,TAX EXPENDITURES: STATE OF THE ART, Canadian Tax Foundation, 2011

Posted: 25 Mar 2011

See all articles by Lisa Philipps

Lisa Philipps

York University - Osgoode Hall Law School

William Neil Brooks

York University

Jinyan Li

York University - Osgoode Hall Law School

Date Written: March 21, 2011

Abstract

Over the last 40 years, tax expenditure analysis has reshaped the way policy makers and practitioners around the world think about the design of tax systems. This volume presents recent research on tax expenditures and their role in the fiscal and public policy systems of OECD countries. Contributors from Canada, the United States, Australia, and England offer new data and interdisciplinary perspectives on the definition, distributional effects, and politics of tax expenditures, and the use of tax expenditures to advance policy agendas relating to the environment, housing, health and fitness, and retirement savings. The book will be of interest to lawyers, economists, political scientists, and others who want to understand how tax expenditures work around the world today.

Keywords: tax expenditures, fiscal and public policy systems, OECD , interdisciplinary perspectives, Canada, the United States, Australia, England, environment, housing, health and fitness, and retirement savings

Suggested Citation

Philipps, Lisa and Brooks, William Neil and Li, Jinyan, Tax Expenditures: State of the Art (2011) (March 21, 2011). Lisa Philipps, Neil Brooks, Jinyan Li,TAX EXPENDITURES: STATE OF THE ART, Canadian Tax Foundation, 2011, Available at SSRN: https://ssrn.com/abstract=1791869

Lisa Philipps (Contact Author)

York University - Osgoode Hall Law School ( email )

4700 Keele Street
Toronto, Ontario M3J 1P3
Canada

HOME PAGE: http://www.osgoode.yorku.ca/faculty/Philipps_Lisa_C.html

William Neil Brooks

York University ( email )

4700 Keele Street
Toronto, Ontario M3J 1P3
Canada

Jinyan Li

York University - Osgoode Hall Law School ( email )

4700 Keele Street
Toronto, Ontario M3J 1P3
Canada
416-736-5025 (Phone)

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