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Who Benefits from Tax-Exempt Bonds? With Commentary  


Author:  Harvey Galper.; Joseph Rosenberg.; Kim Rueben.; Eric Toder.; Philip J. Fischer.


Source: Volume 35, Number 02, Summer 2014 , pp.53-82(30)




Municipal Finance Journal

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Abstract: 

Contains full text of “Who Benefits from Tax-Exempt Bonds? An Application of the Theory of Tax Incidence” and the accompanying commentary by Philip J. Fischer.

Keywords: Tax incidence. tax-exempt bonds, implicit taxes and subsidies, distributional analysis, microsimulation models; tax expenditures; IRC Sec. 103 and 265

Affiliations:  1: Urban-Brookings Tax Policy Center (TPC); 2: Urban-Brookings Tax Policy Center (TPC); 3: Urban-Brookings Tax Policy Center (TPC); 4: Urban-Brookings Tax Policy Center (TPC); 5: Bank of America Merrill Lynch.

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