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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...
| Clasificación: | Libro Electrónico |
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| Autor Corporativo: | |
| Otros Autores: | , , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Washington, DC :
World Bank,
©2004 [i.e. 2003]
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| Temas: | |
| Acceso en línea: | Texto completo |
| Sumario: | 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. |
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| Descripción Física: | 1 online resource (xv, 245 pages) : illustrations |
| Bibliografía: | Includes bibliographical references and index. |
| ISBN: | 0585482330 9780585482330 |