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Concept information

Preferred term

tax expenditures  

Definition(s)

  • Although direct expenditures for social welfare have been extensively analyzed, far less attention has been devoted to forgone tax revenues, often called tax expenditures, which indirectly fund social welfare activities through the tax code. Tax expenditures subsidize a vast array of social welfare activities that include education, housing, health, income, job training, child care, and pensions by tax concessions to individuals or corporations. [Source: Encyclopedia of Social Welfare History in North America; Tax Expenditures]

Broader concept(s)

Belongs to group

URI

http://data.loterre.fr/ark:/67375/N9J-P5DZWCNR-L

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