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Spending Entitlements and Tax Entitlements (PDF)
AARP 
May 24, 2007
18 pages. Excerpt: American social policy is largely the product of two types of federal programs, one type that operates directly through the federal budget, and another type that operates more indirectly through the tax code. This AARP Public Policy Institute Issue Paper compares the former (entitlement benefits) with the latter (tax benefits).
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