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Washington State Institute for Public Policy

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Publications

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Impacts of Tax Exemptions: An Overview
Open Publication PDF

Steve Lerch - January 2004

Tax exemptions—tax preferences such as deductions, credits, or preferential rates—benefit specific groups of taxpayers. This report provides an overview of the tax exemption concept and a summary of research on tax exemption impacts, with an emphasis on exemptions in the economic development area.

Download:   Full Report    Executive Summary  
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