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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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