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The optimal treatment of tax expenditures Emmanuel Saez

By: Saez, Emmanuel.
Material type: ArticleArticlePublisher: 2004Subject(s): GASTOS FISCALES | IMPOSICION OPTIMA | RENTA | IMPUESTOS | ENTIDADES SIN FINALIDAD LUCRATIVA | BENEFICENCIA | DONACIONES | POLITICA DE GASTO PUBLICO | POLITICA SOCIAL | MODELOS DE SIMULACIÓN | ESTADOS UNIDOS In: Journal of public economics v. 88, n. 12, December 2004, p. 2657-2684
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