The Hidden Welfare State: Tax Expenditures and Social Policy in the United States
The Hidden Welfare State: Tax Expenditures and Social Policy in the United States
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隐性福利国家：美国的税收支出和社会政策
DOI：
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发表时间：
1997
期刊：
影响因子：
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通讯作者：
Christopher Howard
中科院分区：
文献类型：
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作者：
Christopher Howard
分析了住房抵押贷款利息和雇主提供的退休养老金的税收减免、劳动所得税收抵免和有针对性的就业税收抵免等计划创造的“隐藏的”福利国家。正文考察了这些政策的鲜明特点，旨在帮助读者理解隐藏的福利国家与美国税收政策之间的历史联系，强调国会和政党的重要性。它还侧重于个人、企业和公职人员支持税收支出的原因。
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.