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24 Va. Tax Rev. 797 (2004-2005)
Do Tax Expenditures Create Framing Effects - Volunteer Firefighters, Property Tax Exemptions, and the Paradox of Tax Expenditure Analysis

handle is hein.journals/vrgtr24 and id is 807 raw text is: DO TAX EXPENDITURES CREATE FRAMING EFFECTS? VOLUNTEER FIREFIGHTERS, PROPERTY TAX EXEMPTIONS, AND THE PARADOX OF TAX EXPENDITURE ANALYSIS Edward A. Zelinsky* TABLE OF CONTENTS I. INTROD U CTION ............................................................................. 798 II. AN OVERVIEW OF TAX EXPENDITURE ANALYSIS .................. 801 III. FORMAL STUDIES AND FRAMING EFFECTS .............................. 807 IV. FIREFIGHTERS AND TAX EXEMPTIONS ..................................... 811 V. MEASURING FOR FRAMING EFFECTS ........................................ 815 V I. IM PLICA TIO N S ............................................................................... 821 V II. C O N CLU SIO N ................................................................................. 825 * Professor of Law, Benjamin N. Cardozo School of Law of Yeshiva University. The author wishes to thank his Cardozo colleagues, Professors Lester Brickman, Dan Crane, Mitchell Engler, Peter Goodrich, Arthur Jacobson, Melanie Leslie, Stewart Sterk, and Paul Shupack, and Professor John Sciliano for sharing his reflections on his experience as a voluntecr firefighter. The author also acknowledges the beneficial research assistance of Robin Grossman, a member of the Cardozo Law School class of 2005 and the statistical assistance of Christopher Ferraro, a member of the Yale College class of 2006.

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