Tax Expenditures for Local Governments |
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Authors: | Jesse W Hughes & Janne Motekat |
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Institution: | Old Dominion University, Norfolk, Virginia. |
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Abstract: | Foregone revenues of state and local governments have been mostly unreported. This is still a neglected subject in governmental accounting. Such significant amounts can make a difference in the choice between direct and indirect spending, and more budget officers are expected to consider the tax expenditure report as a supplement to budget documents. |
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