Title

James Madison and Public Choice at Gucci Gulch: A Procedural Defense of Tax Expenditures and Tax Institutions

Authors

Edward A. Zelinsky, Benjamin N. Cardozo School of LawFollow

Files

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. Zelinsky, James Madison and Public Choice at Gucci Gulch: A Procedural Defense of Tax Expenditures and Tax Institutions, 102 Yale Law Journal 1165 (1993).
Available at: https://larc.cardozo.yu.edu/faculty-articles/536