The Hidden Welfare State —— Tax Expenditures and Social Policy in the United States

----- 隐藏的福利国家：美国的税收支出和社会政策

ISBN: 9780691005294 出版年：1999 页码：266 Howard, Christopher Princeton University Press

Analyzes the "hidden" welfare state created by such programmes as tax deductions for home mortgage interest and employer-provided retirement pensions, the Earned Income Tax Credit and the Targeted Jobs Tax Credit. The text examines the distinctive characteristics of these policies, aiming to help the reader to understand the historical links between the hidden welfare state and US tax policy, accentuating the importance of Congress and political parties. It also focuses on the reasons why individuals, businesses and public officials support tax expenditures.