PlumX Metrics
SSRN
Embed PlumX Metrics

Stanley Surrey's Lasting Influence

86 Law and Contemporary Problems 167-186 (2023)
2023
  • 0
    Citations
  • 683
    Usage
  • 1
    Captures
  • 2
    Mentions
  • 0
    Social Media
Metric Options:   Counts1 Year3 Year

Metrics Details

  • Usage
    683
    • Abstract Views
      570
    • Downloads
      113
  • Captures
    1
    • Readers
      1
      • SSRN
        1
  • Mentions
    2
    • Blog Mentions
      2
      • Blog
        2
  • Ratings
    • Download Rank
      492,190

Paper Description

Stanley Surrey is perhaps best known for his promotion of the concept of tax expenditures—the characterization of various tax preferences as substitutes for direct expenditures. That emphasis understates his lasting influence on the tax policy process. An equally important and lasting achievement was establishing and promoting the integrity and professionalism of the Treasury’s Office of Tax Policy (OTP), while garnering the support of much of the wider tax policy community for basing tax policy on the principles of fairness, simplicity, and efficiency. In this article, we focus mainly on historical developments in the concept and use of tax expenditures both in the United States and abroad. We provide special attention to the significant role played by tax expenditures in the movement that led to the Tax Reform Act of 1986, which is the type of effort that Surrey championed. We relate tax expenditures to other base-defining measures such as economic income, consumption, and ability to pay in both development of that Act and within the continuing tax policy debate.

Bibliographic Details

Assaf Harpaz; C. Eugene Steuerle

Tax; Taxation; Policy; Treasury; Office of Tax Policy; Expenditures; Stanley; Surrey; OTP; Tax Reform Act; History

Provide Feedback

Have ideas for a new metric? Would you like to see something else here?Let us know