New Research on the Stubborn Persistence of Tax Expenditures

4 Pages Posted: 8 Apr 2016

See all articles by Conor Clarke

Conor Clarke

Yale University, Law School

Date Written: March 21, 2016


In this essay I examine new research on tax expenditures. By utilizing survey experiments, several new studies have explored when and why the public prefers spending programs organized as tax credits rather than direct expenditures, even when the substance and cost of the policies are the same. I argue that this 'framing effects' research can help explain why tax expenditures have continued to grow faster than government spending as a whole, and why tax expenditure budgets have failed to stop this growth.

Keywords: tax, tax law, tax expenditures

Suggested Citation

Clarke, Conor, New Research on the Stubborn Persistence of Tax Expenditures (March 21, 2016). Tax Notes, Vol. 150, No. 12, 2016, Available at SSRN:

Conor Clarke (Contact Author)

Yale University, Law School ( email )

127 Wall Street
New Haven, CT 06511
United States

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