id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
cblr-14237	Speck, Sloan G.	Transforming Tax Expenditures: Sloan G. Speck	2025	99	.pdf	application/pdf	32873	1548	49	Part I briefly surveys the academic literature on tax expenditure reform and proposes a structural definition of tax expenditures that emphasizes the connections between the tax base and tax rates. Part II establishes the arithmetic relationship between the legal definitions of the tax base and tax rates—what this Article terms the “base-rate identity.”	cache/cblr-14237.pdf	txt/cblr-14237.txt