Arbeitspapier
Tax expenditures versus direct government spending: A comparative efficiency analysis
Until recently the concept of tax expenditures has been exclusively analyzed along traditional Pigouvian lines. Broadly speaking, the introduction of tax/subsidy-schemes was considered to be justified whenever large number externalities prevent the market from working efficiently. This approach - while fruitful and important in its own right - neglects a fundamental policy problem, namely the public choice option between tax expenditures and direct government spending: independent of any welfare theoretic rationale for public intervention, there remains the question which kind of intervention - tax expenditure (implicit subsidization) or direct expenditure - is the most efficient solution.
- Sprache
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Englisch
- Erschienen in
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Year: 1984 ; Kiel: Institut für Weltwirtschaft (IfW)
- Klassifikation
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Wirtschaft
- Ereignis
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Geistige Schöpfung
- (wer)
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Paqué, Karl-Heinz
- Ereignis
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Veröffentlichung
- (wer)
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Kiel Institute of World Economics (IfW)
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft
- (wo)
-
Kiel
- (wann)
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1984
- Handle
- Letzte Aktualisierung
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10.03.2025, 11:44 MEZ
Datenpartner
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Paqué, Karl-Heinz
- Kiel Institute of World Economics (IfW)
- ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft
Entstanden
- 1984
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