# direct spending, in the form of expenditures on research, development, and other programs.
===Foregone revenues and tax Tax breaks===
A 2011 analysis by Citizens for Tax Justice and the Institute on Taxation and Economic Policy, [http://www.ctj.org/corporatetaxdodgers/CorporateTaxDodgersReport.pdf "Corporate Taxpayers & Corporate Tax Dodgers: 2008-10"] found dozens of companies, including fossil fuels, used tax breaks and various tax dodging methods to have a negative tax balance between 2008 and 2010, while making billions in profits. The utilities/electric industry were found to take in 14% of the federal subsidies, the second highest of any sector behind only finance.