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- Title
TAX REFORM AND TAX INCENTIVES.
- Authors
RICE, RALPH S.
- Abstract
The article provides an overview of the aspects of tax incentives. According to the author, tax incentives represents tax structure, justified by social and economic needs. He adds that the objectives of tax structure include simplicity, equity, resource allocation, neutrality, and economic growth. He also mentions some criticisms of tax incentives, the measurement of tax objectives against tax legislation, alternatives to tax incentives, relation of tax incentives to comprehensive tax base, the cost of tax incentives, and the benefits of tax incentives.
- Subjects
UNITED States; TAX incentives; TAX expenditures; UNITED States tax laws; LOCAL taxation; ECONOMIC development
- Publication
Law & Contemporary Problems, 1969, Vol 34, Issue 4, p782
- ISSN
0023-9186
- Publication type
Article
- DOI
10.2307/1190911