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