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Taxation & Estate Planning

: TaxProf Blog

Listokin: Tax Expenditures and Business Cycle Fluctuations

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Yair Jason Listokin (Yale) has posted Tax Expenditures and Business Cycle Fluctuations on SSRN. Here is the abstract: This Article demonstrates that tax expenditures are procyclical, exacerbating the business cycle. Tax expenditures amplify the impacts certain activities, such as charitable...

Full post as published by TaxProf Blog on April 10, 2009 (boomark / email).

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