Summary Comparison of Different TEB Tools pdf format of    Comparison of Different TEB Tools Summary

which includes the following:

  • Efficiency and Tax Incentives: The Case for Refundable Tax Credits
  • The Re-Examination of the Effects of Personal Deductions, Tax Credits and the Tax Rate Schedule on Income Tax Progressivity and Income Inequality
    The Journal of American Taxation Association, 1999
  • Tax Deductions and Credits, Direct Subsidies, and Efficiency in Public Expenditure
    Public Choice, 1986
  • The Changing Composition of Tax Incentives pdf format of    The Changing Composition of Tax Incentives
    The Urban Institute, 1986

  • Deductions vs. Credits: A Comment
    National Tax Journal, 1973
  • The Tax Allowance for Dependents: Deductions Versus Credits
    National Tax Journal, 1973