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Comparing Tax Expenditures and Direct Subsdies: The Role of Legislative Committee Structure

Dharmapala, Anurudha


This paper analyzes the impact of legislative committee structure on policy outcomes, comparing a `tax committee' (enacting tax expenditures) and a decentralized system of specialized committees (undertaking direct spending). An endogenous commodity taxation framework is combined with models of legislative bargaining and committee voting. The main conclusion is that the tax committee structure gives rise to lower subsidy levels under a wide range of circumstances. However, it is only under a...[Show more]

CollectionsANU Research Publications
Date published: 1999
Type: Journal article
Source: Journal of Public Economics


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