The Other Side of the Coin

The Other Side of the Coin
Author: Christopher G. Faricy
Publisher: Russell Sage Foundation
Total Pages: 170
Release: 2021-02-25
Genre: Political Science
ISBN: 0871544407

Despite high levels of inequality and wage stagnation over several decades, the United States has done relatively little to address these problems—at least in part due to public opinion, which remains highly influential in determining the size and scope of social welfare programs that provide direct benefits to retirees, unemployed workers or poor families. On the other hand, social tax expenditures—or tax subsidies that help citizens pay for expenses such as health insurance or the cost of college and invest in retirement plans—have been widely and successfully implemented, and they now comprise nearly 40 percent of the spending of the American social welfare state. In The Other Side of the Coin, political scientists Christopher Ellis and Christopher Faricy examine public opinion towards social tax expenditures—the other side of the American social welfare state—and their potential to expand support for such social investment. Tax expenditures seek to accomplish many of the goals of direct government expenditures, but they distribute money indirectly, through tax refunds or reductions in taxable income, rather than direct payments on goods and services or benefits. They tend to privilege market-based solutions to social problems such as employer-based tax subsidies for purchasing health insurance versus government-provided health insurance. Drawing on nationally representative surveys and survey experiments, Ellis and Faricy show that social welfare policies designed as tax expenditures, as opposed to direct spending on social welfare programs, are widely popular with the general public. Contrary to previous research suggesting that recipients of these subsidies are often unaware of indirect government aid—sometimes called “the hidden welfare state”—Ellis and Faricy find that citizens are well aware of them and act in their economic self-interest in supporting tax breaks for social welfare purposes. The authors find that many people view the beneficiaries of social tax expenditures to be more deserving of government aid than recipients of direct public social programs, indicating that how government benefits are delivered affects people’s views of recipients’ worthiness. Importantly, tax expenditures are more likely to appeal to citizens with anti-government attitudes, low levels of trust in government, or racial prejudices. As a result, social spending conducted through the tax code is likely to be far more popular than direct government spending on public programs that have the same goals. The first empirical examination of the broad popularity of tax expenditures, The Other Side of the Coin provides compelling insights into constructing a politically feasible—and potentially bipartisan—way to expand the scope of the American welfare state.

Tax Expenditures

Tax Expenditures
Author: Stanley S. Surrey
Publisher:
Total Pages: 328
Release: 1985
Genre: Business & Economics
ISBN:

In this new book, the authors analyze the development of the concept since 1973, a period in which applications of tax expenditures have expanded rapidly and new dimensions have emerged for even wider usage.

Oregon Blue Book

Oregon Blue Book
Author: Oregon. Office of the Secretary of State
Publisher:
Total Pages: 232
Release: 1895
Genre: Oregon
ISBN:

Tax Expenditure Management

Tax Expenditure Management
Author: Mark Burton
Publisher: Cambridge University Press
Total Pages: 267
Release: 2013-02-14
Genre: Business & Economics
ISBN: 1107007364

Locates tax expenditure management within the broader discourse of liberal democratic political theory.

Tax Expenditures and Environmental Policy

Tax Expenditures and Environmental Policy
Author: Hope Ashiabor
Publisher: Edward Elgar Publishing
Total Pages: 296
Release: 2020-08-28
Genre: Law
ISBN: 178811390X

This timely book provides a critical examination of the ways in which tax expenditures can be best used in order to enhance their efficacy as instruments for the implementation of environmental policy.

Tax Expenditures in OECD Countries

Tax Expenditures in OECD Countries
Author: OECD
Publisher: OECD Publishing
Total Pages: 244
Release: 2010-01-05
Genre:
ISBN: 9264076905

This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.

Handbook on Taxation

Handbook on Taxation
Author: W.Bartley Hildreth
Publisher: Routledge
Total Pages: 1026
Release: 2019-07-16
Genre: Political Science
ISBN: 1351564277

A groundbreaking reference, this book provides a comprehensive review of tax policy from political, legal, constitutional, administrative, and economic perspectives. A collection of writings from over 45 prominent tax experts, it charts the influence of taxation on economic activity and economic behavior. Featuring over 2400 references, tables, equations, and drawings, the book describes how taxes affect individual and business behavior, shows how taxes operate as work and investment incentives, explains how tax structures impact different income groups, weighs the balanced use of sales, property, and personal income taxes, traces the influence of recent tax changes, and more.

General Explanations of the Administration's Revenue Proposals

General Explanations of the Administration's Revenue Proposals
Author: United States Dept of the Treasury
Publisher: Palala Press
Total Pages: 0
Release: 2018-03-02
Genre:
ISBN: 9781379035992

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