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Tax Cuts or Spending--Does It Make a Difference?

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  • Toder, Eric J.

Abstract

The use of tax incentives instead of direct spending to promote social and economic goals is growing. This paper considers whether it matters if fiscal interventions take the form of direct spending or tax breaks. Tax breaks can, and increasingly do, replace spending programs with the same effects on resource allocation and income distribution. Costs of administration may differ between them, however, depending on program design features. While the choice between the two must be made on a case-by-case basis, the increased use of the tax system for social policy raises broader concerns about political accountability.

Suggested Citation

  • Toder, Eric J., 2000. "Tax Cuts or Spending--Does It Make a Difference?," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(3), pages 361-372, September.
    • Handle: RePEc:ntj:journl:v:53:y:2000:i:3:p:361-72
    DOI: 10.17310/ntj.2000.3.03
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    Cited by:

    1. Nathalie Morel & Chloé Touzet & Michaël Zemmour, 2016. "Fiscal welfare in Europe: a state of the art," Working Papers hal-02187913, HAL.
    2. VLADIMIR Kuzmenko & NATALIA Beskorovainaya & TATYANA Nikitenko & В. Кузьменко В. & Н. Бескоровайная С. & Т. Никитенко В., 2015. "Актуальные Вопросы Оценки Эффективности Налоговых Льгот // Assessing The Effectiveness Of Tax Incentives: Sensitive Issues," Экономика. Налоги. Право // Economics, taxes & law, ФГОБУ "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, issue 5, pages 123-127.
    3. Salvador Barrios & Flavia Coda Moscarola & Francesco Figari & Luca Gandullia, 2020. "Size and distributional pattern of pension-related tax expenditures in European countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(5), pages 1287-1320, October.
    4. Nathalie Morel & Chloé Touzet & Michaël Zemmour, 2016. "Fiscal welfare in Europe: a state of the art," SciencePo Working papers Main hal-02187913, HAL.
    5. Di Tommaso, Marco R. & Prodi, Elena & Di Matteo, Dante & Mariotti, Ilaria, 2022. "Local public spending, electoral consensus, and sustainable structural change," Structural Change and Economic Dynamics, Elsevier, vol. 63(C), pages 435-453.
    6. Tatiana Malinina, 2010. "Recognition and Measurement of Tax Expenditures: International Experience and Russian Practice," Research Paper Series, Gaidar Institute for Economic Policy, issue 146P.
    7. Redonda, Agustin & de Sarralde, Santiago Diaz & Hallerberg, Mark & Johnson, Lise & Melamud, Ariel & Rozemberg, Ricardo & Schwab, Jakob & von Haldenwang, Christian, 2019. "Tax expenditure and the treatment of tax incentives for investment," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 13, pages 1-11.
    8. Malinina, Tatiana (Малинина, Татьяна) & Gromov, Vladimir (Громов, Владимир), 2016. "Directions of Perfection of the Russian Tax Legislation on Topical Issues of Taxation of Income from Transactions with Financial Instruments [Направления Совершенствования Российского Налогового За," Working Papers 544, Russian Presidential Academy of National Economy and Public Administration.
    9. Vito Tanzi, 2005. "Social Protection in a Globalizing World," Rivista di Politica Economica, SIPI Spa, vol. 95(2), pages 25-46, March-Apr.
    10. Frank Field & Hans-Werner Sinn & Vito Tanzi, 2001. "Stevenson Lectures in Citizenship," Working Papers 2001_5, Business School - Economics, University of Glasgow.

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