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Tax-Exempt Bonds: A Sacred Cow That Gave (Some) Milk

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  • Zimmerman, Dennis

Abstract

Discusses why tax-exempt bonds remained untouched for the first fifty-four years of the income tax. Describes the factors responsible for the decision that too much money was being spent to subsidize industrial development bonds at the expense of governmental or public-purpose bonds.

Suggested Citation

  • Zimmerman, Dennis, 1989. "Tax-Exempt Bonds: A Sacred Cow That Gave (Some) Milk," National Tax Journal, National Tax Association;National Tax Journal, vol. 42(3), pages 283-292, September.
    • Handle: RePEc:ntj:journl:v:42:y:1989:i:3:p:283-92
    DOI: 10.1086/NTJ41788799
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    References listed on IDEAS

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    1. Dick Netzer, 1985. "The effect of tax simplification on state and local governments," Conference Series ; [Proceedings], Federal Reserve Bank of Boston, vol. 29, pages 222-258.
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