Summary Comparison of Different TEB Tools
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
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
