Tekijä: | Scharf, K. |
Otsikko: | Why are tax expenditures for giving embodied in fiscal constitutions? |
Lehti: | Journal of Public Economics
2000 : MAR, VOL. 75:3, p. 365-387 |
Asiasana: | Fiscal policy Political economy Taxation |
Kieli: | eng |
Tiivistelmä: | 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. |
SCIMA