id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-2806	Sugin, Linda	Tax Expenditures, Reform, and Distributive Justice	2012	42	.pdf	application/pdf	25604	1141	53	Tax expenditures not only operate to reduce tax liabilities of taxpayers, they sometimes entitle individuals to transfer payments through the tax administrative apparatus.8 Because they are the equivalent of direct spending programs, reductions in tax due to tax expenditures increase the size of government.9 They are essentially public programs that are managed by the Internal Revenue Service. The purpose of distributional tables for tax expenditures would be to indicate how much taxpayers in different income classes claim in tax expenditure benefits.	cache/taxlaw-2806.pdf	txt/taxlaw-2806.txt