Tax Expenditures, the Size and Efficiency of Government, and Implications for Budget Reform

We thank Charles Alamo, Thomas Barthold, Jeffrey Brown, John Buckley, Mihir Desai, Elizabeth Garrett, Laura Kalambokidis, Pam Moomau, John Palmer, Leslie Reinhorn, Robert Rozen, Dan Shaviro, Reed Shuldiner, John Spry, Eric Toder, Roberton Williams, Johnny Yinger, and seminar participants at the George Washington University, New York University, the University of Pennsylvania, and Pew Subsidyscope for helpful comments and discussions. The views expressed herein are those of the authors and do not necessarily reflect the views of any of the organizations with which we are affiliated, or the National Bureau of Economic Research.