Locates tax expenditure management within the broader discourse of liberal democratic political theory.
1. Introduction; 2. The tax expenditures concept; 3. Reporting on tax expenditures; 4. The practical significance of tax expenditures; 5. The politics of tax expenditure management; 6. Managing tax expenditure controversies.
Mark Burton is an Associate Professor in Law at the University of Melbourne and a Fellow of the Taxation Law and Policy Research Institute, Monash University.