The Yale Law Journal

David A. Weisbach


The Integration of Tax and Spending Programs

David A. Weisbach & Jacob Nussim

113 Yale L.J. 955 (2004)

This Article provides a theory for deciding when a spending program should be implemented through the tax system. The decision is traditionally thought to be based on considerations of tax policy. The most common theories are the comprehensive tax base theory and the tax expe…