Tag: tax loopholes
“Tax Expenditures”: Old Vinegar Rebottled

The late management guru Peter Drucker noted decades ago that the notion of tax “loopholes” implies that government is the primary claimant to the entirety of its citizens’ income. The government’s claim is rendered less than absolute in practice only by glitches (intended or otherwise) in the tax code. Enter now, stage left, the...
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