The Hidden Welfare State: Tax Expenditures and Social Policy in the United StatesDespite costing hundreds of billions of dollars and subsidizing everything from homeownership and child care to health insurance, tax expenditures (commonly known as tax loopholes) have received little attention from those who study American government. This oversight has contributed to an incomplete and misleading portrait of U. S. social policy. Here Christopher Howard analyzes the "hidden" welfare state created by such programs as tax deductions
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The Hidden Welfare State: Tax Expenditures and Social Policy in the United States