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==== Comprehensive analyses ==== ===== Independent ===== Daniel D. Huff, [[professor emeritus]] of [[social work]] at [[Boise State University]], published a comprehensive analysis of corporate welfare in 1993.<ref name='Huff 1993'>{{cite journal|title=Phantom Welfare: Public Relief for Corporate America |journal=Social Work |date=May 1993 |first=Daniel D. |last=Huff |author2=David A. Johnson |volume=38 |issue=3 |pages=311β316 |doi=10.1093/sw/38.3.311 |url=http://web1.boisestate.edu/socwork/dhuff/Nasw.htm |access-date=November 6, 2012 |archive-url=https://web.archive.org/web/20130509043654/http://web1.boisestate.edu/socwork/dhuff/Nasw.htm |archive-date=May 9, 2013 |url-status=dead }}</ref> Huff reasoned that a very conservative estimate of corporate welfare expenditures in the United States would have been at least {{US$|170 billion}} in 1990.<ref name='Huff 1993'/> Huff compared this number with [[social welfare]]: {{blockquote|In 1990 the federal government spent 4.7 billion dollars on all forms of international aid. Pollution control programs received 4.8 billion dollars of federal assistance while both secondary and elementary education were allotted only 8.4 billion dollars. More to the point, while more than 170 billion dollars is expended on assorted varieties of corporate welfare the federal government spends 11 billion dollars on Aid for Dependent Children. The most expensive means tested welfare program, Medicaid, costs the federal government 30 billion dollars a year or about half of the amount corporations receive each year through assorted tax breaks. S.S.I., the federal program for the disabled, receives 13 billion dollars while American businesses are given 17 billion in direct federal aid.<ref name='Huff 1993'/>}} Huff argued that deliberate [[obfuscation]] was a complicating factor.<ref name='Huff 1993'/>
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