Abel, Andrew B., N. Gregory Mankiw, Lawrence H. Summers and Richard J. Zeckhauser, ‘Assessing Dynamic Efficiency: Theory and Evidence’, 56 Review of Economic Studies1 (1989).
Alm, James, Jorge Martinez Vazquez and Sally Wallace, Taxing the Hard-to-Tax (Elsevier, 2004).
Andrews, William, ‘Personal Deductions Under an Ideal Income Tax’, 86 Harvard Law Review309 (1972).
Arnold, Brian, Timing and Income Taxation: The Principles of Income Measurement for Tax Purposes (Canadian Tax Foundation, 1983).
Australia, 2007Tax Expenditures Statement (Treasury, 2008).
Australia, 2011 Tax Expenditures Statement (Treasury, 2012).
Australia, Architecture of Australia’s Tax and Transfer System (Treasury, 2008).
Australia, Australia’s Future Tax System (Treasury, 2009).
Australia, Biofuels in Australia – An Overview of Issues and Prospects (Rural Industries Research and Development Corporation, 2007).
Australia, Compliance Program 2010–11 (Australian Taxation Office, 2010).
Australia, Making Transparency Transparent (AGPS, 1999).
Australia, Preparation of the Tax Expenditures Statement (Australian National Audit Office, 2007).
Australia, Preparation of the Tax Expenditures Statement (Treasury, 2008).
Avi-Yonah, Reuven S., International Tax as International Law (Cambridge University Press, 2007).
Avi-Yonah, Reuven S., ‘Three Goals of Taxation’, 60 Tax Law Review1 (2006).
Azmat, Ghazala, The Incidence of an Earned Income Tax Credit: Evaluating the Impact on Wages in the UK (CEP Discussion Paper 724, Centre for Economic Performance, 2006).
Bankman, Joseph and David Weisbach, ‘The Superiority of an Ideal Consumption Tax Over an Ideal Income Tax’, 58 Stanford Law Review1413 (2006).
Barry, Brian, Justice as Impartiality (Clarendon Press, 1995).
Bartlett, Bruce, ‘The End of Tax Expenditures as We Know Them?’, 92 Tax Notes413 (2001).
Batchelder, Lily, Fred Goldberg and Peter Orszag, ‘Efficiency and Tax Incentives: The Case for Refundable Tax Credits’, 59 Stanford Law Review23 (2006).
Berlin, Isaiah, ‘Two Concepts of Liberty’, in Four Essays on Liberty (Oxford University Press, 1969).
Bimber, Bruce, Information and American Democracy (Cambridge University Press, 2003).
Bird, Richard M. and Eric M. Zolt, ‘Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries’, 52 UCLA Law Review1627 (2005).
Birnbaum, Jeffrey H. and Alan S. Murray, Showdown at Gucci Gulch (Vintage, 1988).
Bittker, Boris, ‘Accounting for Federal Tax Subsidies in the National Budget’, 22 National Tax Journal244 (1969).
Bittker, Boris, ‘A “Comprehensive Tax Base” as a Goal of Tax Reform’, 80 Harvard Law Review925 (1967).
Bittker, Boris, ‘Income Tax “Loopholes” and Political Rhetoric’, 71 Michigan Law Review1099 (1973).
Blatt, William, ‘The American Dream in Legislation: The Role of Popular Symbols in Wealth Tax Policy’, 51 Tax Law Review287 (1996).
Block, Cheryl D., ‘Congress and Accounting Scandals: Is the Pot Calling the Kettle Black?’, 82 Nebraska Law Review863 (2003).
Block, Cheryl D., ‘Pathologies at the Intersection of the Budget and Tax Legislative Processes’, 43 British Columbia Law Review863 (2002).
Blount, Simon, ‘The Art of Taxation’, 16 Australian Tax Forum345 (2001).
Blum, Walter J. and Henry Kalven, The Uneasy Case for Progressive Taxation (University of Chicago Press, 1953).
Boadway, Robin, ‘The Annual Tax Expenditure Accounts: A Critique’, 55 Canadian Tax Journal106 (2007).
Boadway, Robin and Anwar Shah, Fiscal Federalism (Cambridge University Press, 2009).
Bradford, David F., Distributional Analysis of Tax Policy (AEI Press, 1995).
Braithwaite, John, Markets in Vice, Markets in Virtue (Oxford University Press, 2005).
Brennan, Geoffrey, ‘Public Choice and Taxation: Leviathan After Twenty Years’, in Tax Conversations: A Guide to the Key Issues in the Tax Reform Debate (Richard Krever (ed.), Kluwer, 1997).
Brennan, Geoffrey and James Buchanan, The Power to Tax (Cambridge University Press, 1980).
Brocas, Isabelle and Juan D. Carrillo, ‘Theories of the Mind’, 98 American Economic Review Papers and Proceedings175 (2008).
Brooks, Neil, ‘Comment’, in Tax Expenditures and Government Policy (Bruce (ed.), 1988).
Brooks, Neil, ‘The Under-Appreciated Implications of the Tax Expenditure Concept’, in Australian Business Tax Reform in Retrospect and Prospect (Chris Evans and Richard Krever (eds), Thomson Reuters, 2009).
Brooks, Neil, Jinyan Li and Lisa Philipps, ‘Tax Expenditure Analysis: State of the Art’, inTax Expenditures: State of the Art (Lisa Philipps, Neil Brooks and Jinyan Li (eds), Canadian Tax Foundation, 2011).
Brooks Gann, Pamela, ‘What Has Happened to the Tax Legislative Process?’, 86 Michigan Law Review1196 (1988).
Bruce, Neil (ed.), Tax Expenditures and Government Policy (Queen’s University, 1988).
Burton, Mark, ‘Tax Expenditures and Government Policy: An Introduction to the Conference Volume’, in Tax Expenditures and Government Policy (Bruce (ed.), 1988).
Burg, David F., A World History of Tax Rebellions (Routledge, 2004).
Burman, Leonard, Christopher Geissler and Eric Toder, ‘How Big Are Total Individual Tax Expenditures and Who Benefits from them?’, 98 American Economic Review79 (2008).
Burton, Mark, ‘The Australian Small Business Tax Concessions – Public Choice, Public Interest or Public Folly?’ 21 Australian Tax Forum91 (2006).
Burton, Mark, ‘Capturing Contemporary “Democracy”: The Shortcomings of Australian Tax Expenditure Management and Their Ideological Foundations’, in Tax Expenditures: State of the Art (Lisa Philipps, Neil Brooks and Jinyan Li (eds), Canadian Tax Foundation, 2011).
Burton, Mark, ‘Chaos, Rhetoric and the Legitimation of “Democratic” Government – A Critical Review of Australia’s Tax Legislative Process’, 29 Sydney Law Review613 (2007).
Burton, Mark, ‘Is Participatory Tax Transparency Achievable?’ 4(3) Tax Notes International333 (2006).
Byrne, Donna M., ‘Progressive Taxation Revisited’, 37 Arizona Law Review739 (1995).
Campbell, Tom, ‘Grounding Theories of Legal Interpretation’, in Legal Interpretation in Democratic States (Goldsworthy and Campbell (eds), 2002).
Campbell, Tom, The Legal Theory of Ethical Positivism (Dartmouth, 1996).
Canada, Tax Expenditures and Evaluations (Department of Finance, 2011).
Caplan, Bryan, The Myth of the Rational Voter (Princeton University Press, 2007).
Caribata, Patrick J., ‘From Welfare State to Optimal Size of Government: A Paradigm Shift for Public Policy’, 5 Agenda277 (1998).
Carling, Robert, ‘Ten Principles of Tax Reform’, 25 Policy9 (2009).
Carmody, Michael, ‘Ethics and Taxation’, speech delivered at Edmund Rice Business Ethics Forum (28 October 1999).
Carroll, Robert, David Joulfaian and James Mackie, ‘Income Versus Consumption Tax Baselines for Tax Expenditures’, in Economic Analysis of Tax Expenditures (James M. Poterba (ed.), NBER, 2011).
Cavanaugh, Maureen B., ‘On the Road to Incoherence: Congress, Economics, and Taxes’, 49 UCLA Law Review685 (2002).
Cockett, Richard, Thinking the Unthinkable: Think-Tanks and the Economic Counter-Revolution, 1931–1983 (Fontana, 1994).
Cohen, Gerald A., Rescuing Justice and Equality (Harvard University Press, 2008).
Cooper, Graeme, ‘The Benefit Theory of Taxation’, 11 Australian Tax Forum397 (1994).
Craig, Jon, and Allan, William, Fiscal Transparency, Tax Expenditures, and Budget Processes: An International Perspective (OECD, 2002).
Crandall, William, Revenue Administration: Performance Measurement in Tax Administration (IMF, 2010).
Crane, Charlotte, ‘The Income Tax and the Burden of Perfection’, 100 Northwestern University Law Review171 (2006).
D’Ascenzo, Michael, ‘The Rule of Law: A Corporate Value’, speech delivered at Law Council of Australia Rule of Law Conference (2007).
Dabner, Justin and Mark Burton, ‘Lessons for Tax Administrators in Adopting the OECD’s “Enhanced Relationship” Model – Australia’s and New Zealand’s Experiences’, 63 Bulletin for International Taxation316 (2009).
Dahl, Robert A., A Preface to Democratic Theory (University of Chicago expanded edn, 2006 (originally published 1956)).
Davidson, Sinclair, Fiscal Illusion: How Big Government Makes Tax Look Small (CIS Policy Monograph No 81, Centre for Independent Studies, 2007).
deLeon, Peter, Democracy and the Policy Sciences (State University of New York, 1997).
deLeon, Peter and Danielle M. Vogenbeck, ‘The Policy Sciences at the Crossroads’, in Handbook of Public Policy Analysis (Frank Fischer, Gerald J. Miller and Mara S. Sidney (eds), CRC Press, 2007).
Dodge, Joseph M., ‘Theories of Tax Justice: Ruminations on the Benefit, Partnership and Ability to Pay Principles’, 58 Tax Law Review399 (2005).
Doernberg, Richard L. and Fred S. McChesney, ‘Doing Good or Doing Well?: Congress and the Tax Reform Act of 1986’, 62 New York University Law Review891 (1987).
Doernberg, Richard L. and Fred S. McChesney, ‘On the Accelerating Rate and Decreasing Durability of Tax Reform’, 71 Minnesota Law Review913 (1987).
Dorf, Michael C., ‘Legal Indeterminacy and Institutional Design’, 78 New York University Law Review875 (2003).
Dowdle, Michael W., Public Accountability (Cambridge University Press, 2006).
Dowdle, Michael W., ‘Public Accountability: Conceptual, Historical and Epistemic Mappings’, in Public Accountability (Dowdle (ed.), 2006).
Downs, Anthony, An Economic Theory of Democracy (Harper, 1957).
Driessen, Patrick, ‘A Qualification Concerning the Theory of Tax Expenditures’, 33 Journal of Public Economics125 (1987).
Duff, David G., ‘The Abolition of Wealth Transfer Taxes: Lessons from Canada, Australia and New Zealand’, 3 Pittsburgh Tax Review71 (2005).
Duff, David G., ‘Private Property and Tax Policy in a Libertarian World: A Critical Review’, 18 Canadian Journal of Law and Jurisprudence23 (2005).
Easson, Alex, Tax Incentives for Foreign Direct Investment (Kluwer, 2004).
Edgar, Tim, ‘Financial Instability, Tax Policy and the Tax Expenditure Concept’, 63 SMU Law Review969 (2010).
Edrey, Yoseph and Howard Abrams, ‘Equitable Implementation of Tax Expenditures’, 9 Virginia Tax Review109 (1989).
Eisenstein, Louis, The Ideologies of Taxation (Harvard University Press, 1961).
Eissa, Nada and Hilary Hoynes, ‘Redistribution and Tax Expenditures: The Earned Income Tax Credit’, 64 National Tax Journal689 (2011).
Elson, Diane, Budgeting for Women’s Rights: Monitoring Government Budgets for Compliance with Cedaw (United Nations Development Fund for Women, 2006).
Ende, Leo van den, Amir Haberham and Kees den Boogert, ‘Tax Expenditures in the Netherlands’, in Tax Expenditures – Shedding Light on Government Spending Through the Tax System: Lessons from Developed and Transition Economies (Polackova Brixi, Valenduc and Swift (eds), 2004).
Epstein, Richard A., ‘Taxation with Representation: Or, The Libertarian’s Dilemma’, 18 Canadian Journal of Law and Jurisprudence7 (2005).
Farber, Daniel and Philip Frickey, ‘The Jurisprudence of Public Choice’, 65 Texas Law Review873 (1987).
Feldstein, Martin, ‘A Contribution to the Theory of Tax Expenditures: The Case of Charitable Giving’, in The Economics of Taxation (H. J. Aaron and M. Boskins (eds), Brookings Institution, 1980).
Feldstein, Martin, ‘The Efficiency of Tax Expenditures: A Reply’, 33 Journal of Public Economics133 (1987).
Feldstein, Martin, ‘A Route to Cutting the Deficit’, The Washington Post, p. A15 (29 November 2010).
Fitts, Michael A., ‘Can Ignorance Be Bliss? Imperfect Information as a Positive Influence on Political Institutions’, 88 Michigan Law Review917 (1990).
Fleming, J. Clifton and Robert A. Peroni, ‘Can Tax Expenditure Analysis Be Divorced from a Normative Tax Base?: A Critique of the “New Paradigm” and its Denouement’, 30 Virginia Tax Review135 (2010).
Fleming, J. Clifton and Robert A. Peroni, ‘Reinvigorating Tax Expenditure Analysis and its International Dimension’, 27 Virginia Tax Review437 (2008).
Fox, John, If Americans Really Understood the Income Tax (Westview, 2001).
Frank, Robert H., ‘Progressive Taxation and the Incentive Problem’, in Does Atlas Shrug? (Slemrod (ed.), 2000).
Frank, Thomas, What’s the Matter with Kansas? (Owl Books, 2004).
Fullerton, Don and Diane Lim Rogers, ‘Distributional Effects on a Lifetime Basis’, in Distributional Analysis of Tax Analysis (David Bradford (ed.), AEI Press, 1995).
Gadamer, Hans-Georg, Truth and Method (Garrett Barden and John Cumming (eds and trans.), Seabury, 1975).
Galle, Brian, ‘Hidden Taxes’, 87 Washburn University Law Review59 (2009).
Ghilarducci, Teresa, Beyond 401(k)s: Guaranteeing Retirement Security for all Americans (Schwartz Centre for Economic Policy Analysis, 2010).
Glenday, Graham and Zhicheng Li Swift, Establishing Tax Expenditure Accounts – Towards Better Fiscal Accountability and Transparency (World Bank, 2006).
Goldberg, Fred T. Jr, Peter R. Orszag and Lily L. Batchelder, ‘Efficiency and Tax Incentives: The Case for Refundable Tax Credits’, 59 Stanford Law Review23 (2006).
Goldsworthy, Jeffrey, ‘Dworkin as an Originalist’, 17 Constitutional Commentary49 (2000).
Goldsworthy, Jeffrey, ‘Legal Intentions, Legislative Supremacy, and Legal Positivism’, 42 San Diego Law Review493 (2005).
Goldsworthy, Jeffrey, ‘Legislative Intentions, Legislative Supremacy, and Legal Positivism’, in Legal Interpretation in Democratic States (Goldsworthy and Campbell (eds), 2002).
Goldsworthy, Jeffrey, ‘Preface’, in Legal Interpretation in Democratic States (Goldsworthy and Campbell (eds), 2002).
Goldsworthy, Jeffrey and Tom Campbell, Legal Interpretation in Democratic States (Ashgate, 2002).
Graetz, Michael J., ‘Distributional Tables, Tax Legislation, and the Illusion of Precision’, in Distributional Analysis of Tax Policy (David F. Bradford (ed.), AEI Press, 1995).
Graetz, Michael J., ‘Paint-by-Numbers Tax Lawmaking’, 95 Columbia Law Review609 (1995).
Graetz, Michael J., ‘To Praise the Estate Tax, Not to Bury it’, 93 Yale Law Journal259 (1983).
Graetz, Michael J. and Ian Shapiro, Death by a Thousand Cuts (Princeton University Press, 2005).
Gray, John, Two Faces of Liberalism (The New Press, 2000).
Gunz, Sally, Alan MacNaughton and Karen Wensley, ‘Measuring the Compliance Cost of Tax Expenditures: The Case of Research and Development Incentives’, 43 Canadian Tax Journal2008 (1995).
Gutmann, Amy and Dennis Thompson, Democracy and Disagreement (Belknap Press, 1996).
Gutmann, Amy and Dennis Thompson, Why Deliberative Democracy? (Princeton University Press, 2006).
Habermas, Jurgen, Between Facts and Norms (Polity, 1996).
Hameed, Farhan, Fiscal Transparency and Economic Outcomes (International Monetary Fund, 2005).
Hampshire, Stuart, Justice is Conflict (Princeton University Press, 2000).
Hansen, Phillip, Taxing Illusions (Fernwood, 2003).
Harman, Gilbert and Judith Jarvis Thomson, Moral Relativism and Moral Objectivity (Blackwell, 1996).
Harrison, Mark, Valuing the Future: The Social Discount Rate in Cost-benefit Analysis (Australian Government, Productivity Commission, 2010).
Hart, Herbert L. A., The Concept of Law (Oxford University Press, 1994 (first published 1961)).
Hartle, Douglas G., The Expenditure Process of the Government of Canada: A Public Choice Rent Seeking Perspective (Canadian Tax Foundation, 1988).
Hayek, Friedrich, The Constitution of Liberty (University of Chicago Press, 1960).
Hayek, Friedrich, The Road to Serfdom (Bruce Caldwell (ed.), University of Chicago Press, 2007 (originally published 1944)).
Heady, Christopher, ‘Tax Expenditures: Definitional and Policy Issues’, in Tax Expenditures: State of the Art (Lisa Philipps, Neil Brooks and Jinyan Li (eds), Canadian Tax Foundation, 2011).
Held, David, Models of Democracy (Polity, 2006 (3rd edn)).
Herman, Edward S. and Noam Chomsky, Manufacturing Consent (Pantheon, 2002 (originally published 1988)).
Hill, Carolyn J., V. Joseph Hotz and John Karl Scholz, ‘Evaluating Work Related Cash Benefit Programs: The Earned Income Tax Credit’, in Evaluating Tax Expenditures: Tools and Techniques for Assessing Outcomes (Lois-Ellin Datta and Patrick G. Grasso (eds), Jossey Bass, 1998).
Hodge, Scott A., Who Benefits from Corporate ‘Loopholes’ (Tax Foundation, Fiscal Fact, 2011).
Hovenkamp, Herbert, ‘Legislation, Well-Being and Public Choice’, 57 Chicago Law Review63 (1990).
Hovenkamp, Herbert, ‘Positivism in Law and Economics’, 78 California Law Review815 (1990).
Howard, Christopher, The Hidden Welfare State (Princeton University Press, 1997).
Howard, Christopher, ‘The Politics of Tax Expenditures in Wealthy Democracies’, in Tax Expenditures: State of the Art (Lisa Philipps, Neil Brooks and Jinyan Li (eds), Canadian Tax Foundation, 2011).
Howe, John and Ingrid Landau, ‘Do Investment Attraction Incentives Create Decent Jobs? A Study of Labour Conditions in Industry Assistance Contracts’ (Working Paper, Melbourne Law School, 2008).
Infanti, Anthony C., ‘Tax Equity’, 55 Buffalo Law Review1191 (2008).
International Monetary Fund, Assessing and Promoting Fiscal Transparency: A Report on Progress (IMF, 2003).
International Monetary Fund, Manual on Fiscal Transparency (IMF, 2007).
Ireland, Interim Report on the Underclaiming of Tax Credits, Allowances and Reliefs by Taxpayers (Joint Committee on Finance and the Public Service, 2007).
Johnson, Calvin H., ‘Why Have Anti-Tax Shelter Legislation? A Response to Professor Zelenak’, 67 Texas Law Review591 (1989).
Johnson, Nicholas, Jeremy Koulish and Jason Levitis, Promoting State Budget Accountability Through Tax Expenditure Reporting (Center on Budget and Policy Priorities, 2009).
Johnson, Ronald W., Philip G. Joyce and Robert D. Lee Jr, Public Budgeting Systems (Jones and Bartlett, 2008 (8th edn)).
Johnston, David Cay, Free Lunch (Portfolio, 2007).
Johnston, David Cay, Perfectly Legal (Portfolio, 2003).
Joulfaian, David, Robert Carroll and James Mackie, ‘Income Versus Consumption Tax Baselines for Tax Expenditures’, 64 National Tax Journal491 (2011).
Kahn, Douglas A., ‘Accelerated Depreciation – Tax Expenditure or Proper Allowance for Measuring Net Income?’, 78 Michigan Law Review1 (1979).
Kahn, Douglas A. and Jeffrey S. Lehman, ‘Tax Expenditure Budgets: A Critical View’, 54 Tax Notes1661 (1992).
Kahn, Jeffrey A., ‘Personal Deductions – A Tax “Ideal” or Just Another “Deal”?’, Law Review of Michigan State University – Detroit College of Law1 (2002).
Kahn, Jeffrey A., ‘The Two Faces of Tax Neutrality: Do They Interact or Are They Mutually Exclusive?’, 18 Northern Kentucky Law Review1 (1990).
Kaplow, Louis, ‘Taxation and Redistribution: Some Clarifications’, 60 Tax Law Review57 (2007).
Kaplow, Louis, The Theory of Taxation and Public Economics (Princeton University Press, 2008).
Kleinbard, Edward D., ‘How Tax Expenditures Distort Our Budget and Our Political Processes’, 123 Tax Notes925 (2009).
Kleinbard, Edward D., Tax Expenditure Framework Legislation (University of Southern California Center in Law, Economics and Organization Research Papers, 2010).
Kobetsky, Michael, International Taxation of Permanent Establishments (Cambridge University Press, 2011).
Kopits, George and Jon Craig, Transparency in Government Operations (IMF Occasional Paper No 158, 1998).
Kornhauser, Marjorie E., ‘Legitimacy and the Right of Revolution: The Role of Tax Protests and Anti-Tax Rhetoric in America’, 50 Buffalo Law Review819 (2002).
Kornhauser, Marjorie E., Normative and Cognitive Aspects of Tax Compliance: Literature Review and Recommendations for the IRS Regarding Individual Taxpayers (National Taxpayer Advocate, 2007).
Kornhauser, Marjorie E., ‘Tax Policy in an Era of Rising Inequality: Choosing a Tax Rate Structure in the Face of Disagreement’, 52 UCLA Law Review1697 (2005).
Kraan, Dirk Jan, ‘Off-budget and Tax Expenditures’, 4 OECD Journal on Budgeting121 (2004).
Krever, Richard, ‘Analysing Implicit Tax Expenditures’, 35 Melbourne University Law Review426 (2011).
Krever, Richard, ‘Taming Complexity in Australian Income Tax’, 25 Sydney Law Review467 (2003).
Kysar, Rebecca M., ‘The Sun Also Rises: Political Economy of Sunset Provisions in the Tax Code’, 40 Georgia Law Review335 (2006).
Laclau, Ernesto and Chantal Mouffe, Hegemony and Socialist Strategy (Verso, 2001 (originally published 1985)).
Laity, Eric, ‘The Corporation as Administrative Agency: Tax Expenditures and Institutional Design’, 28 Virginia Tax Review411 (2008).
Laurie, Kirstie and Jason McDonald, A Perspective on Trends in Australian Government Spending (Australian Treasury, 2003).
Leachman, Michael, Dylan Grundman and Nicholas Johnson, Promoting State Budget Accountability Through Tax Expenditure Reporting (Center on Budget and Policy Priorities, 2011).
Legatum Institute, The 2010 Legatum Prosperity Index (2010).
Leigh, Andrew, ‘Who Benefits from the Earned Income Tax Credit? Incidence among Recipients, Co-workers and Firms’, 10 The B.E. Journal of Economic Analysis and Policy45 (2010).
Levi, Margaret, Of Rule and Revenue (University of California Press, 1988).
Liebman, Jeffrey B., ‘The Impact of the Earned Income Tax Credit on Incentives and Distribution’, in Tax Policy and the Economy (James Poterba (ed.), MIT Press, 1998).
Lienert, Ian, Manual on the Role of the Legislature in the Budget Process (International Monetary Fund, 2010).
Locke, John, ‘The Second Treatise on Civil Government’, in On Politics and Education (Walter Black, 1947 (originally published 1690)).
Lukes, Steven, Power: A Radical View (New York University Press, 2005 (originally published 1986)).
MacNevin, Alex S., ‘Issues in Income Tax Accountability: An Analysis of the Rental Housing Sector’, 32 Alberta Law Review668 (1994).
Maktouf, Lotfi and Stanley S. Surrey, ‘Tax Expenditure Analysis and Tax Budgetary Reform in Less Developed Countries’, 15 Law and Policy in International Business739 (1983).
McBarnett, Doreen, ‘When Compliance Is Not the Solution but the Problem: From Changes in Law to Changes in Attitude’, Working Paper No 18 (Center for Tax System Integrity, 2001).
McCaffery, Edward J., ‘The Missing Links in Tax Reform’, 2 Chapman Law Review233 (1999).
McCaffery, Edward J., ‘The Uneasy Case for Wealth Transfer Taxation’, 104 Yale Law Journal283 (1994).
McCaffery, Edward J. and Linda R. Cohen, ‘Shakedown at Gucci Gulch: The New Logic of Collective Action’, 84 North Carolina Law Review1159 (2005).
McCaffery, Edward J. and Joel Slemrod (eds), Behavioural Public Finance (Russell Sage, 2006).
McCloskey, Deidre N., The Rhetoric of Economics (University of Wisconsin Press, 1998 (2nd edn)).
McCloskey, Donald N., Knowledge and Persuasion in Economics (Cambridge University Press, 1994).
McDaniel, Paul R., ‘Identification of the “Tax” in “Effective Tax Rates”, “Tax Reform” and “Tax Equity”’, 38 National Tax Journal273 (1985).
McDaniel, Paul R., ‘The Staff of the Joint Committee on Taxation Revision of Tax Expenditure Classification Methodology: What Is to Be Made of a Change that Makes No Changes?’, in Tax Expenditures: State of the Art (Lisa Philipps, Neil Brooks and Jinyan Li (eds), Canadian Tax Foundation, 2011).
McDaniel, Paul R. and Stanley S. Surrey, International Aspects of Tax Expenditures: A Comparative Study (Kluwer, 1985).
McGarity, Thomas, Reinventing Rationality (Cambridge University Press, 1991).
McGee, Robert W., The Philosophy of Taxation and Public Finance (Kluwer, 2004).
McIntyre, Michael J., ‘A Solution to the Problem of Defining a Tax Expenditure’, 14 UC Davis Law Review79 (1980–81).
McLure, Charles, ‘The Budget Process and Tax Simplification/Complication’, 45 Tax Law Review25 (1990).
McManus, Jacqui and Neil Warren, ‘The Case for Measuring Tax Gap’, 4 eJournal of Tax Research61 (2006).
McQuaig, Linda, Behind Closed Doors (Penguin, 1987).
McQuaig, Linda, The Cult of Impotence (Viking, 1998).
Metcalf, Gilbert, ‘Environmental Taxation: What Have We Learned in This Decade?’, in Tax Policy Lessons from the 2000s (Alan D. Viard (ed.), AEI Press, 2009).
Metcalf, Gilbert, ‘Using Tax Expenditures to Achieve Energy Policy Goals’, 98 American Economic Review90 (2008).
Mills, C. Wright, Power, Politics and People (Oxford University Press, 1963).
Milne, Janet E., ‘US Climate Change Policy: A Tax Expenditure Microcosm with Environmental Dimensions’, in Tax Expenditures: State of the Art (Lisa Philipps, Neil Brooks and Jinyan Li (eds), Canadian Tax Foundation, 2011).
Misiolek, Walter S. and Harold W. Elder, ‘Tax Structure and the Size of Government: An Empirical Analysis of the Fiscal Illusion and Fiscal Stress Arguments’, 57 Public Choice233 (1988).
Montesinos, Vicente, ‘Government Budgeting and Accounting Reforms in Spain’, 2 OECD Journal on Budgeting333 (2002).
Mouffe, Chantal, Deconstruction and Pragmatism (Routledge, 1996).
Mueller, Dennis C., Public Choice III (Cambridge University Press, 2003).
Murnane, Susan, ‘Selling Scientific Taxation: The Treasury Department’s Campaign for Tax Reform in the 1920s’, 29 Law and Social Inquiry819 (2004).
Murphy, Liam and Thomas Nagel, The Myth of Ownership (Oxford University Press, 2002).
New Zealand, 2012 Tax Expenditure Statement (2012).
Nordic Working Group, Tax Expenditures in the Nordic Countries (2010).
Nozick, Robert, Anarchy, State, and Utopia (Blackwell, 1974).
OECD, Best Practice Guidelines – Off Budget and Tax Expenditures (OECD, 2004).
OECD, Best Practices for Budget Transparency (OECD, 2002).
OECD, Citizens as Partners (OECD, 2001).
OECD, Compliance Measurement – Practice Note (OECD, 2001).
OECD, Compliance Risk Management: Managing and Improving Tax Compliance (OECD, 2010).
OECD, Corporate Governance and Tax Risk Management (OECD, 2009).
OECD, Environmentally Related Taxes and Charges in OECD Countries: Issues and Strategies (OECD, 2001).
OECD, How’s Life? (OECD, 2011).
OECD, Inventory of Estimated Budgetary Support and Tax Expenditures for Fossil Fuels (OECD, 2011).
OECD, Journal on Budgeting (OECD, 2002).
OECD, Special Feature for the 2003 Edition of Revenue Statistics: Note by the Secretariat (OECD, 2003).
OECD, Tax Administration in OECD Countries: Comparative Information Series (OECD, 2004).
OECD, Tax Expenditures: Recent Developments (OECD, 1996).
OECD, Tax Expenditures: A Review of Issues and Country Practices (OECD, 1984).
OECD, Tax Expenditures in OECD Countries (OECD, 2010).
Offe, Claus, Contradictions of the Welfare State (MIT Press, 1984).
Oppenheimer, Joe A., ‘Public Choice and Three Ethical Properties of Politics’, 45 Public Choice241 (1985).
O’Reilly, Terrance, ‘Principles of Efficient Tax Law: Apocryphia’, 27 Virginia Tax Review583 (2008).
Patriquin, Larry, Inventing Tax Rage (Fernwood, 2004).
Pechman, Joseph, Federal Tax Policy (The Brookings Institution, 1987).
Pechman, Joseph, Options for Tax Reform (The Brookings Institution, 1984).
Pechman, Joseph, Who Paid the Taxes, 1966–85? (The Brookings Institution, 1985).
Peltzman, Sam, ‘Constituent Interest and Congressional Voting’, 27 Journal of Law and Economics181 (1984).
Poddar, Satya, ‘Integration of Tax Expenditures into the Expenditure Management Experience: The Canadian Experience’, in Tax Expenditures and Government Policy (Bruce (ed.), 1988).
Polackova Brixi, Hana, Christian Valenduc and Zhicheng Li Swift (eds), Tax Expenditures – Shedding Light on Government Spending Through the Tax System: Lessons from Developed and Transition Economies (World Bank, 2004).
Pollack, Sheldon D., The Failure of US Tax Policy (University of Pennsylvania Press, 1996).
Pusey, Michael, Economic Rationalism in Canberra (Cambridge University Press, 1991).
Pusey, Michael, The Experience of Middle Australia (Cambridge University Press, 2003).
Rawls, John, A Theory of Justice (Belknap Press, 1971, revised edn 2005).
Rea, Samuel A. Jr, ‘Registered Retirement Savings Plans as a Tax Expenditure’, 28 Canadian Tax Journal459 (1980).
Reese, Thomas J., The Politics of Taxation (Quorum Books, 1980).
Repetti, James R., ‘Democracy and Opportunity: A New Paradigm in Tax Equity’, 61 Vanderbilt Law Review1129 (2008).
Repetti, James R., ‘Democracy, Taxes and Wealth’, 76 New York University Law Review825 (2001).
Republic of South Africa, 2012 National Budget (2012).
Richardson, Maryann and A. J. Sawyer, ‘A Taxonomy of the Tax Compliance Literature: Further Findings, Problems and Prospects’, 16 Australian Tax Forum137 (2001).
Roin, Julie, ‘Can the Income Tax Be Saved – The Promise and Pitfalls of Adopting Worldwide Formulary Apportionment’, 61 Tax Law Review169 (2008).
Roin, Julie, ‘Truth in Government: Beyond the Tax Expenditure Budget’, 54 Hastings Law Journal603 (2003).
Roth, Jeffrey, John Scholz and Ann Witte, Taxpayer Compliance, vol. I (University of Pennsylvania Press, 1989).
Rothstein, Jesse, The Unintended Consequences of Encouraging Work: Tax Incidence and the EITC (Center for Economic Policy Studies, Princeton University, 2008).
Rousseau, Jean-Jacques, The Social Contract (Penguin, 1968).
Rubin, Ed, ‘The Myth of Non-Bureaucratic Accountability and the Anti-Administrative Impulse’, in Public Accountability (Dowdle (ed.), 2006).
Rubin, Ed, ‘Public Choice, Phenomenology, and the Meaning of the Modern State: Keep the Bathwater, but Throw Out the Baby’, 87 Cornell Law Review309 (2002).
Sadiq, Kerrie, ‘Commentary: The Under-Appreciated Implications of the Tax Expenditure Concept’, in Australian Business Tax Reform in Retrospect and Prospect (Chris Evans and Richard Krever (eds), Thomson Reuters, 2009).
Salamon, Lester M., ‘The New Governance and the Tools of Public Action: An Introduction’, 28 Fordham Urban Law Journal1611 (2001).
Sandford, Cedrick, Michael Godwin and Peter Hardwick, Administrative and Compliance Costs of Taxation (Fiscal Publications, 1989).
Scalia, Antonin, ‘Originalism: The Lesser Evil’, 57 Cincinnatti Law Review849 (1989).
Schattschneider, E. E., The Semisovereign People (Harcourt Brace, 1975).
Schenk, Deborah, ‘Exploiting the Salience Bias in Designing Taxes’, 28 Yale Journal on Regulation253 (2011).
Schoenblum, Jeffrey A., ‘Tax Fairness or Unfairness? A Consideration of the Philosophical Bases for Unequal Taxation of Individuals’, 12 American Journal of Tax Policy221 (1995).
Schumpeter, Joseph A., Capitalism, Socialism and Democracy (Harper, 1947 (2nd edn)).
Searchinger, Timothy, Ralph Heimlich, R. A. Houghton et al., ‘Use of US Croplands Increases Greenhouse Gases Through Emissions from Land Use Change’, 319 Science1238 (2008).
Sen, Amartya, The Idea of Justice (Harvard University Press, 2009).
Shannon, Harry A., ‘The Tax Expenditure Concept in the United States and Germany: A Comparison’, 33 Tax Notes201 (1986).
Shapiro, Ian, The State of Democratic Theory (Princeton University Press, 2003).
Shaviro, Daniel N., ‘Rethinking Tax Expenditures and Fiscal Language’, 57 Tax Law Review197 (2004).
Simons, Henry, Personal Income Taxation (University of Chicago Press, 1938).
Slemrod, Joel B., Does Atlas Shrug? (Russell Sage, 2000).
Steuerle, C. Eugene, ‘The Economics of Taxing the Rich’, in Slemrod (ed.) Does Atlas Shrug? (2000).
Steuerle, C. Eugene, Tax Policy in the Real World (Cambridge University Press, 1999).
Smith, Adam, An Inquiry into the Nature and Causes of the Wealth of Nations (Kathryn Sutherland (ed.), Oxford University Press, 1993 (originally published 1776)).
Spicer, Michael, In Defense of Politics in Public Administration (University of Alabama Press, 2010).
Stanley, Robert, Dimensions of Law in the Service of Order (Oxford University Press, 1993).
Staudt, Nancy, ‘The Hidden Costs of the Progressivity Debate’, 50 Vanderbilt Law Review919 (1997).
Staudt, Nancy, ‘Redundant Tax and Spending Programs’, 100 Northwestern University Law Review1197 (2006).
Stead, Merideth M., ‘Implementing Disaster Relief Through Tax Expenditures: An Assessment of the Katrina Emergency Tax Relief Measures’, 81 New York University Law Review2158 (2006).
Steinmo, Sven, Taxation and Democracy (Yale University Press, 1993).
Steuerle, C. Eugene, ‘Can the Progressivity of Tax Changes Be Measured in Isolation?’, 100 Tax Notes1187 (2003).
Steuerle, C. Eugene, Contemporary US Tax Policy (Urban Institute Press, 2004).
Steuerle, C. Eugene, ‘Effects of the Budget Process on Tax Legislation’, 10 American Journal of Tax Policy141 (1992).
Stewart, Miranda and Sunita Jogarajan, ‘The International Monetary Fund and Tax Reform’ 2 British Tax Review146 (2004).
Stewart, Miranda and Lisa Philipps, ‘Defining Fiscal Transparency: Transnational Norms, Domestic Laws, and the Politics of Budget Accountability’, 34 Brooklyn Journal of International Law797 (2009).
Sugin, Linda, ‘Tax Expenditures, Reform, and Distributive Justice’, 3 Columbia Tax Journal1 (2011).
Surrey, Stanley S., Excerpts from Remarks Before the Money Marketeers on the US Income Tax System – The Need for a Full Accounting in the Annual Report of the Secretary of the Treasury on the State of the Finances for the Fiscal Year Ended June 30, 1968 (United States Department of the Treasury, 1968).
Surrey, Stanley S., Pathways to Tax Reform: The Concept of Tax Expenditures (Harvard University Press, 1973).
Surrey, Stanley S. and Paul R. McDaniel, ‘The Tax Expenditure Concept and the Budget Reform Act of 1974’, 17 Boston College Industrial and Commercial Law Review679 (1976).
Surrey, Stanley S. and Paul R. McDaniel, Tax Expenditures (Harvard University Press, 1985).
Swift, Zhicheng Li, Hana Polackova Brixi and Christian Valenduc, ‘Tax Expenditures: General Concept, Measurement, and Overview of Country Practices’, in Tax Expenditures – Shedding Light on Government Spending through the Tax System: Lessons from Developed and Transition Economies (Polackova Brixi, Valenduc and Swift (eds), 2004).
Swift, Zhicheng Li, Christian Valenduc and Hana Polackova Brixi, ‘Tax Expenditures: General Overview’, in Tax Expenditures – Shedding Light on Government Spending Through the Tax System: Lessons from Developed and Transition Economies (Polackova Brixi, Valenduc and Swift (eds), 2004).
Tanzi, Vito, Globalization, Technological Developments, and the Work of Fiscal Termites, International Monetary Fund Working Paper WP/00/181 (IMF, 2000).
Thuronyi, Victor, ‘Tax Expenditures: A Reassessment’, Duke Law Journal1155 (1988).
Toder, Eric, Benjamin H. Harris and Katherine Lim, Distributional Effects of Tax Expenditures (Urban Brookings Tax Policy Center, 2011).
Torgler, Benno and Kristina Murphy, ‘Tax Morale in Australia: What Shapes it and Has it Changed Over Time?’, 7 Journal of Australian Taxation298 (2004).
Tyler, Tom, Why People Obey the Law (Princeton University Press, 1990, revised edn 2006).
United States of America, 2010 Report of the National Taxpayer Advocate (National Taxpayer Advocate, 2010).
United States of America2011 Report of the National Taxpayer Advocate (National Taxpayer Advocate, 2011).
United States of AmericaAnalytical Perspectives, Fiscal Year 2002, Budget of the United States Government (2001).
United States of AmericaAnalytical Perspectives, Fiscal Year 2013, Budget of the United States Government (2012).
United States of AmericaBiofuels – Potential Effects and Challenges of Required Increase in Production (Government Accountability Office, 2009).
United States of America, Economic Effects of Reducing the Fiscal Restraint That Is Scheduled to Occur in 2013 (Congressional Budget Office (ed.), Congressional Budget Office, 2012).
United States of America, Estimates of Federal Tax Expenditures for Fiscal Years 2009–2013 (Joint Committee on Taxation, US Government Printing Office, 2010).
United States of America, The Impact of Ethanol Use on Food Prices and Greenhouse Gas Emissions (Congressional Budget Office, 2009).
United States of America, Opportunities to Reduce Potential Duplication in Government Programs, Save Tax Dollars, and Enhance Revenue (Government Accountability Office, 2011).
United States of America, A Reconsideration of Tax Expenditure Analysis (Joint Committee on Taxation, 2008).
United States of America, Using Biofuel Tax Credits to Achieve Energy and Environmental Policy Goals (Congressional Budget Office, 2010).
United States of America, Why Have Food Commodity Prices Risen Again? (United States Department of Agriculture (ed.), United States Department of Agriculture, 2011).
Vazquez, Jorge Martinez, Friedrich Schneider and James Alm, ‘“Sizing” the Problem of the Hard-to-Tax’, in Taxing the Hard-to-Tax (Alm, Vazquez and Wallace (eds), 2004).
Ventry, Dennis J. Jr, ‘Equity versus Efficiency and the US Tax System in Historical Perspective’, in Tax Justice (Joseph J. Thorndike and Dennis J. Ventry Jr (eds), Urban Institute Press, 2002).
Viard, Alan D., Tax Policy Lessons from the 2000s (AEI Press, 2009).
Villela, Luiz, Andrea Lemgruber and Michael Jorratt, Tax Expenditure Budgets: Concepts and Challenges for Implementation (Inter African Development Bank, 2010).
Waldron, Jeremy, ‘Can There Be a Democratic Jurisprudence?’, 58 Emory Law Journal675 (2009).
Waldron, Jeremy, The Dignity of Legislation (Cambridge University Press, 1999).
Waldron, Jeremy, ‘Representative Lawmaking’, 89 Boston University Law Review335 (2009).
Weber, Edward P., Pluralism by the Rules (Georgetown University Press, 2007).
Weber, Max, The Protestant Ethic and the Spirit of Capitalism (Routledge, 1992 (originally published 1904)).
Weisbach, David, ‘Implications of Implicit Taxes’, 52 SMU Law Review373 (1999).
Weisbach, David, ‘Line Drawing Doctrine and Efficiency in the Tax Law’, 84 Cornell Law Review1627 (1999).
Weisbach, David, ‘Tax Expenditures, Principal-Agent Problems, and Redundancy’, 84 Washington University Law Review1823 (2006).
Weisbach, David and Jacob Nussim, ‘The Integration of Tax and Spending Programs’, 113 Yale Law Journal955 (2004).
Weisbach, David and Cass R. Sunstein, ‘Climate Change and Discounting the Future: A Guide for the Perplexed’, 27 Yale Law and Policy Review433 (2009).
Wiedenbeck, Peter J., ‘Paternalism and Income Tax Reform’, 33 University of Kansas Law Review675 (1985).
Wildavsky, Aaron, ‘Keeping Kosher: The Epistemology of Tax Expenditures’, 5 Journal of Public Policy413 (1985).
Wildavsky, Aaron, The New Politics of the Budgetary Process (Scott, Foresman and Co., 1988).
Witte, John F., The Politics and Development of the Federal Income Tax (University of Wisconsin Press, 1985).
Woellner, Andrew, ‘Spending on an Empty Wallet: A Critique of Tax Expenditures and the Current Fiscal Policy’, 7 Houston Business & Tax Law Journal201 (2006).
Workman, Thom, Banking on Deception (Fernwood Publishing, 1996).
World Bank, Demand for Good Governance in the World Bank: Conceptual Evolution, Frameworks and Activities (World Bank, 2010).
World Trade Organization, World Trade Report 2006 – Exploring the Links between Subsidies, Trade and the WTO (World Trade Organization, 2006).
Yin, George K., ‘Temporary-Effect Legislation, Political Accountability, and Fiscal Restraint’, 84 New York University Law Review174 (2009).
Yorio, Edward, ‘The Future of Tax Reform: A Rejoinder to Professor Zelinsky’, 55 Fordham Law Review899 (1987).
Zelenak, Lawrence, ‘When Good Preferences Go Bad: A Critical Analysis of the Anti-Tax Shelter Provisions of the Tax Reform Act of 1986’, 67 Texas Law Review499 (1989).
Zelinsky, Edward, ‘Are Tax “Benefits” Constitutionally Equivalent to Direct Spending?’, 112 Harvard Law Review380 (1999).
Zelinsky, Edward, ‘Do Tax Expenditures Create Framing Effects? Volunteer Firefighters, Property Tax Exemptions, and the Paradox of Tax Expenditure Analysis’, 24 Virginia Tax Review797 (2005).
Zelinsky, Edward, ‘Efficiency and Income Taxes: The Rehabilitation of Tax Incentives’, 64 Texas Law Review973 (1986).
Zelinsky, Edward, ‘James Madison and Public Choice at Gucci Gulch: A Procedural Defense of Tax Expenditures and Tax Institutions’, 102 Yale Law Journal1165 (1993).
Zelinsky, Edward, ‘Winn and the Inadvisability of Constitutionalizing Tax Expenditure Analysis’, 121 The Yale Law Journal Online25 (2011).
Zelizer, Julian E., Taxing America: Wilbur D. Mills, Congress, and the State 1945–1975 (Cambridge University Press, 1998).
