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Tax expenditures--shedding light on government spending through the tax system : lessons from developed and transition economies /

Discusses conceptual and methodological issues relating to tax expenditures, provides a framework for evaluating them, offers case studies on government treatment of tax expenditures from developed and transition economies, and outlines generally applicable policy options. Provides case studies of t...

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Bibliographic Details
Corporate Author: International Forum on Tax Expenditures Weifang, Shandong Sheng, China
Other Authors: Brixi, Hana Polackova, Valenduc, Christian, Swift, Zhicheng Li, 1949-
Format: Conference Proceeding Book
Language:English
Published: Washington, DC : World Bank, ©2004.
Series:Directions in development (Washington, D.C.)
Subjects:
Tax expenditures > Congresses.
Government spending policy > Congresses.
Dépenses fiscales > Congrès.
Dépenses publiques > Politique gouvernementale > Congrès.
Government spending policy.
Tax expenditures.
Belastinguitgaven.
Politique fiscale.
Dépense fiscale.
Dépenses publiques.
Politique gouvernementale.
Taxation
Government spending policy
Tax systems
Congresses.
Conference papers and proceedings.
Description
Summary:Discusses conceptual and methodological issues relating to tax expenditures, provides a framework for evaluating them, offers case studies on government treatment of tax expenditures from developed and transition economies, and outlines generally applicable policy options. Provides case studies of the treatment of tax expenditures in Australia, Belgium, Canada, China, the Netherlands, Poland, and the United States. Each chapter presents how the nation defines tax expenditures and the corresponding benchmark tax system.
Item Description:Papers presented at the International Forum on Tax Expenditures, Weifang, China, in Dec. 2002.
Physical Description:xv, 245 pages ; 23 cm.
Bibliography:Includes bibliographical references and index.
ISBN:0821356011
9780821356012