A Distribution-Neutral Perspective On Tax Expenditure Limitations

Louis Kaplow

NBER Working Paper No. 22733
Issued in October 2016

---- Acknowledgments ----

I am grateful to Robert Moffitt and conference participants for comments, Jonathan Westreich for research assistance, and the John M. Olin Center for Law, Economics, and Business at Harvard University for financial support. Disclaimer: I occasionally consult on antitrust cases, and my spouse is in the legal department of a financial services firm. The views expressed herein are those of the author and do not necessarily reflect the views of the National Bureau of Economic Research.

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