From University of Illinois College of Law, USA
8 years
An Analysis of Budget Offset Requirements for Tax Expenditures
Abstract Budget rules enacted by Congress in the 1990’s (and currently still in force) established pay-as- you-go (PAYGO) rules requiring that the revenue loss from any new or expanded tax expendit...
8 years
What Problems and Opportunities are Created by Tax Havens?
Abstract Tax havens have attracted increasing attention from policymakers in recent years. This paper provides an overview of a growing body of research that analyzes the consequences and determina...