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- Title
Testing the tools approach: Tax expenditures versus direct expenditures.
- Authors
Howard, Christopher
- Abstract
Several scholars have suggested reorienting the study of public policy away from programs and agencies and toward policy tools such as regulation and loan guarantees. They have developed a theoretical justification for the tools approach and described the policies of individual tools. They have predicted several ways in which policy tools should differ but have offered little empirical evidence to demonstrate that important differences exist. The author investigates the extent to which policy tools differ by comparing tax expenditures to direct expenditures, two important policy tools. This comparison produces mixed results, suggesting the need for further empirical study and further refinement of the ways in which tools matter. In particular, the choice of tax expenditures versus direct expenditures appears to matter more for the enactment of new programs than for their subsequent growth and administration.
- Subjects
DECISION making in public administration; POLITICAL planning; POLICY sciences; TAX expenditures; PRACTICAL politics; PUBLIC administration; GOVERNMENT regulation
- Publication
Public Administration Review, 1995, Vol 55, Issue 5, p439
- ISSN
0033-3352
- Publication type
Article
- DOI
10.2307/976768