search query: @indexterm taxation / total: 1872
reference: 488 / 1872
| Author: | Scharf, K. |
| Title: | Why are tax expenditures for giving embodied in fiscal constitutions? |
| Journal: | Journal of Public Economics
2000 : MAR, VOL. 75:3, p. 365-387 |
| Index terms: | Fiscal policy Political economy Taxation |
| Language: | eng |
| Abstract: | This paper asks whether there can be unanimous support for a fiscal constitution that includes tax expenditures for giving among the set of available fiscal instruments. The authors describe a political economy model of fiscal choices. |
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