The Resource The Paycheck Protection Programme: a tax expenditure in reverse?

The Paycheck Protection Programme: a tax expenditure in reverse?

Label
The Paycheck Protection Programme: a tax expenditure in reverse?
Title
The Paycheck Protection Programme: a tax expenditure in reverse?
Creator
Subject
Language
  • eng
  • eng
Summary
The Paycheck Protection Programme (PPP) enacted by the US Congress in March 2020 furnishes an example of a spending programme that could have been structured as a tax provision. If it had been enacted as a tax provision, the PPP would almost certainly have been drafted more tightly, in a way that could support a precise revenue estimate. The Internal Revenue Service might have administered the PPP more effectively and at a lower administrative cost than was involved in using private banks. The lack of public hearings before enactment contributed to poor design of the PPP
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 48 (2020), no. 8/9 ; p. 787-789
http://library.link/vocab/creatorName
Thuronyi, V
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • COVID-19 pandemic
  • tax policy
  • tax expenditure
Label
The Paycheck Protection Programme: a tax expenditure in reverse?
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/G-I/INTERTAX/8-9_787-789.pdf
Publication
Note
20200813

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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