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
First Page
1165
Publisher
The Yale Law Journal Company, Inc.
Disciplines
Constitutional Law | Entertainment, Arts, and Sports Law | Jurisprudence | Law | Taxation-Federal
Recommended Citation
Edward A. Zelinsky,
James Madison and Public Choice at Gucci Gulch: A Procedural Defense of Tax Expenditures and Tax Institutions,
102
Yale L.J.
1165
(1993).
https://larc.cardozo.yu.edu/faculty-articles/536
Included in
Constitutional Law Commons, Entertainment, Arts, and Sports Law Commons, Jurisprudence Commons, Taxation-Federal Commons
