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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.
Table of Contents:
  • Tax expenditures : general concept, measurement, and overview of country practices / Zhicheng Li Swift, Hana Polackova Brixi, Christian Valenduc
  • A framework for evaluating tax measures and some methodological issues / Gordon J. Lenjosek
  • Tax expenditures in Australia / Colin Brown
  • From tax expenditure reporting to tax policy analysis : some experience from Belgium / Christian Valenduc
  • Federal tax expenditures in Canada / Marc Seguin, Simon Gurr
  • Tax expenditures in the Netherlands / Leo van den Ende, Amir Haberham, Kees den Boogert
  • Tax expenditures in the United States : experience and practice / Emil Sunley
  • Establishing a tax expenditure administrative system that achieves a sound fiscal system in China / Yaobin Shi
  • China's current tax expenditure system : issues and policy options / Guoqiang Ma
  • Poland : reforming tax expenditure programs / Carlos B. Cavalcanti, Zhicheng Li Swift
  • Managing tax expenditures : policy options / Hana Polackova Brixi.