附註:Includes bibliographical references and index.
Ch. 1. Sizing Up the Hidden Welfare State -- Ch. 2. Home Mortgage Interest and Employer Pensions -- Ch. 3. Earned Income Tax Credit -- Ch. 4. Targeted Jobs Tax Credit -- Ch. 5. Home Mortgage Interest -- Ch. 6. Employer Pensions -- Ch. 7. Earned Income Tax Credit -- Ch. 8. Targeted Jobs Tax Credit -- Ch. 9. Politics of the Hidden Welfare State.
摘要: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 Job Tax Credit. Basing his work on histories of these four tax expenditures, Howard highlights the distinctive characteristics of all such policies. 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.