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The University of Texas at Austin School of Law

Article

Can Tax Expenditure Analysis Be Divorced from a Normative Tax Base? A Critique of the "New Paradigm" and Its Denouement

Authors:

Robert J Peroni, J. Clifton Fleming, Jr.

30 Virginia Tax Review 135

Full Citation

Robert J. Peroni, Can Tax Expenditure Analysis Be Divorced from a Normative Tax Base? A Critique of the "New Paradigm" and Its Denouement, 30 Virginia Tax Review 135 (2010) (with J. Clifton Fleming, Jr.).