An Overlooked Form of Spending: Tax Expenditures and the Need for Review (January 2002)

Shelley Geballe, J.D., M.P.H., Douglas Hall, Ph.D., and Ellen Scalettar, J.D.

Provides a basic understanding of the role of tax expenditures in reducing state revenues and the manner in which the burden of taxation has shifted over the 1990s. Being widely distributed around the state to help move the debate on how to balance the budget to consideration of “spending” through the tax code. (11 pp.) (January 2002)

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