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Peer reviewed Peer reviewed
ERIC Number: EJ155292
Record Type: Journal
Publication Date: 1977
Pages: N/A
Abstractor: N/A
ISBN: N/A
ISSN: N/A
EISSN: N/A
State Action Analysis of Tax Expenditures
Brown, Robert Clarke
Harvard Civil Rights - Civil Liberties Law Review, 11, 1, 97-127, Win 77
Recent judicial treatment of tax expenditures in both state action and establishment clause cases is analyzed and it is argued that tax expenditures and direct expenditures should be treated as constitutional equivalents. (LBH)
Descriptors: Constitutional Law, Court Litigation, Financial Support, Income, Policy Formation, Resource Allocation, Revenue Sharing, State Government, Tax Allocation, Taxes
Publication Type: N/A
Education Level: N/A
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Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A