Publication Date

1993

Journal

Yale Law Journal

Abstract

Few academic doctrines can claim the intellectual and political success of tax expenditure analysis. In roughly a generation's time, Professor Surrey's procedural and substantive critique of tax subsidies has become entrenched in the law school curriculum and in legal scholarship. More impressively, the tax expenditure concept has been enshrined in federal law and become part of the daily discourse of the national budget process.

Volume

102

Issue

5

First Page

1165

Last Page

1208

Publisher

Yale Law School

Keywords

Jurisprudence, Sports Law, Constitutional Law, Firefighters, Property Tax, Taxation, Taxation--Federal

Disciplines

Constitutional Law | Entertainment, Arts, and Sports Law | Jurisprudence | Law | Taxation-Federal

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