LEADER 04345nam 22006735 450 001 9910305554703321 005 20210423024915.0 010 $a1-282-73835-6 010 $a9786612738357 010 $a1-4008-2241-6 024 7 $a10.1515/9781400822416 035 $a(CKB)2670000000036267 035 $a(EBL)574438 035 $a(OCoLC)709551178 035 $a(SSID)ssj0000437636 035 $a(PQKBManifestationID)11315410 035 $a(PQKBTitleCode)TC0000437636 035 $a(PQKBWorkID)10448887 035 $a(PQKB)10492534 035 $a(DE-B1597)446137 035 $a(OCoLC)979685240 035 $a(OCoLC)984687869 035 $a(DE-B1597)9781400822416 035 $a(MiAaPQ)EBC574438 035 $a(EXLCZ)992670000000036267 100 $a20190708d1999 fg 0 101 0 $aeng 135 $aur||#|||||||| 181 $ctxt 182 $cc 183 $acr 200 14$aThe Hidden Welfare State $eTax Expenditures and Social Policy in the United States /$fChristopher Howard 205 $aCourse Book 210 1$aPrinceton, NJ :$cPrinceton University Press,$d[1999] 210 4$dİ1999 215 $a1 online resource (267 p.) 225 0 $aPrinceton Studies in American Politics: Historical, International, and Comparative Perspectives ;$v61 300 $aDescription based upon print version of record. 311 0 $a0-691-00529-X 327 $tFront matter --$tContents --$tTables --$tAcknowledgments --$tAbbreviations --$tPart One. Overview --$tIntroduction --$tChapter 1. Sizing Up the Hidden Welfare State --$tPart two: Origins --$tIntroduction --$tChapter 2. Home Mortgage Interest and Employer Pensions --$tChapter 3. Earned Income Tax Credit --$tChapter 4. Targeted Jobs Tax Credit --$tPart three. Development --$tIntroduction --$tChapter 5. Home Mortgage Interest --$tChapter 6. Employer Pensions --$tChapter 7. Earned Income Tax Credit --$tChapter 8. Targeted Jobs Tax Credit --$tPart four: Conclusion --$tChapter 9. Politics of the Hidden Welfare State --$tAppendix: List of Interviews --$tAppendix: Notes --$tAppendix: Index 330 $aDespite costing hundreds of billions of dollars and subsidizing everything from homeownership and child care to health insurance, tax expenditures (commonly known as tax loopholes) have received little attention from those who study American government. This oversight has contributed to an incomplete and misleading portrait of U.S. social policy. Here Christopher Howard analyzes the "hidden" welfare state created by such programs as tax deductions for home mortgage interest and employer-provided retirement pensions, the Earned Income Tax Credit, and the Targeted Jobs Tax Credit. Basing his work on the histories of these four tax expenditures, Howard highlights the distinctive characteristics of all such policies. Tax expenditures are created more routinely and quietly than traditional social programs, for instance, and over time generate unusual coalitions of support. They expand and contract without deliberate changes to individual programs. Howard helps the reader to appreciate the historic links between the hidden welfare state and U.S. tax policy, which accentuate the importance of Congress and political parties. He also focuses on the reasons why individuals, businesses, and public officials support tax expenditures. The Hidden Welfare State will appeal to anyone interested in the origins, development, and structure of the American welfare state. Students of public finance will gain new insights into the politics of taxation. And as policymakers increasingly promote tax expenditures to address social problems, the book offers some sobering lessons about how such programs work. 410 0$aPrinceton Studies in American Politics: Historical, International, and Comparative Perspectives 606 $aTax expenditures 606 $aTaxation 606 $aPolitical Science 606 $aPublic Finance 607 $aUnited States 615 0$aTax expenditures 615 0$aTaxation 615 0$aPolitical Science 615 0$aPublic Finance 676 $a336.2060973 700 $aHoward$b Christopher$0969267 801 0$bDE-B1597 801 1$bDE-B1597 906 $aBOOK 912 $a9910305554703321 996 $aThe Hidden Welfare State$92202374 997 $aUNINA