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9780787915520

Evaluating Tax Expenditures

by ;
  • ISBN13:

    9780787915520

  • ISBN10:

    0787915521

  • Format: Paperback
  • Copyright: 1998-10-13
  • Publisher: Jossey-Bass Inc Pub

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Summary

Social justice and good governance both demand determination of whether tax expenditures-preferential provisions such as special exemptions, deductions, credits, or deferrals-are yielding the benefits anticipated in the original legislation, and if they are as good or better than policy alternatives in direct expenditure programs. The six case studies in this issue examine a variety of tax expenditures, some affecting human services programs such as housing and some aimed at broader investment purposes. Applying a range of evaluative, research, and analytic techniques, the authors demonstrate how publicly available data and the familiar tools of evaluation can be successfully used to examine the effectiveness, results, and impacts of tax expenditures. This is the 79th issue of the quarterly journal New Directions for Evaluation.

Author Biography

LOIS-ELLIN DATTA is President of Datta Analysis. Her focus is the intersect of public policy and evaluation methodology and practice. PATRICK G. GRASSO is a consultant in Program Evaluation and Knowledge Management at The World Bank, after serving as an Assistant Director of the Program Evaluation and Methodology Division of the U.S. General Accounting Office.

Table of Contents

Editors' Notes 1(8)
Lois-ellin Datta
Patrick G. Grasso
Tax Expenditures: The Basics
9(16)
Bruce F. Davie
A framework of five questions introduces legal and empirical issues in the purposes and costs of different kinds of tax expenditures
Evaluating Work-Related Cash Benefit Programs: The Earned Income Tax Credit
25(18)
Carolyn J. Hill
V. Joseph Hotz
John Karl Scholz
Illustrates how to use a multiplicity of methods and the importance of flexibility where data gaps exist
Evaluating the Low-Income Housing Tax Credit
43(20)
James E. Wallace
Examines the relative costs and efficiency of the tax expenditure approach as compared to a spending approach for addressing the issue
Employee Stock Ownership Plans: Using Tax Data in a Quasi-Experimental Design
63(14)
Terry J. Hanford
Evaluates the effects of ESOPs on productivity and profitability through designs involving an elaborate matching protocol and multiple before-and-after measures of firms with and without ESOPs
Use of Quasi-Experimental Methods in Tax Expenditure Evaluation: The Case of Maryland Enterprise Zones
77(18)
Scott Crosse
Patrick G. Grasso
Monica Kelly
A prospective evaluation using mixed methods, including best-case studies, to assess the effectiveness of relatively ``proud, mature'' EZs
Sorting out attribution played a key role in final conclusions
The Investment Tax Credit
95(22)
Thomas Karier
Uses the fact that the ITC was an on-again, off-again program for nearly 30 years and within this time also had ``natural variation'' in treatment intensity to evaluate the effectiveness of a broad tax credit to stimulate investment
A Canadian Tax Incentive for Equity Investments in Mining and Energy Companies
117(18)
Gordon J. Lenjosek
A mixed-method study including case studies and economic and financial analyses of the relevance, effectiveness, and cost effectiveness for a range of stakeholders of an investment incentive aimed at stimulating a particular business sector
Taxes, Tax Expenditures, and Evaluation--Pleasing and Otherwise
135(12)
Robert F. Boruch
Compares tax expenditure evaluations against a general framework for conducting results evaluations
Index 147

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