Tax Exemption is Not a Subsidy - Except When it is

In this report, Aprill and Mayer argue that there is no uniform answer to the question whether a tax exemption is a subsidy, and they urge policymakers and exempt organizations to note the distinctions when changes to laws or other guidance regarding exemption are under consideration

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Year of publication:	[2021]
Authors:	Mayer, Lloyd Hitoshi ; Aprill, Ellen P.
Publisher:	[S.l.] : SSRN
Subject:	Steuervergünstigung \| Tax incentive \| Subvention \| Subsidy \| Theorie \| Theory \| Wohlfahrtsanalyse \| Welfare analysis

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Extent:	1 Online-Ressource (12 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: 172 Tax Notes Federal 1887 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments October 22, 2021 erstellt
Classification:	L31 - Nonprofit Institutions ; H20 - Taxation, Subsidies, and Revenue. General ; K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013321916