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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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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor Corporativo: World Bank
Otros Autores: Brixi, Hana Polackova, Valenduc, Christian, Swift, Zhicheng Li, 1949-
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington, DC : World Bank, ©2004 [i.e. 2003]
Temas:
Acceso en línea:Texto completo

MARC

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245 0 0 |a Tax expenditures, shedding light on government spending through the tax system :  |b lessons from developed and transition economies /  |c edited by Hana Polackova Brixi, Christian M.A. Valenduc, and Zhicheng Li Swift. 
260 |a Washington, DC :  |b World Bank,  |c ©2004 [i.e. 2003] 
300 |a 1 online resource (xv, 245 pages) :  |b illustrations 
336 |a text  |b txt  |2 rdacontent 
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504 |a Includes bibliographical references and index. 
520 |a 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. 
506 |3 Use copy  |f Restrictions unspecified  |2 star  |5 MiAaHDL 
533 |a Electronic reproduction.  |b [Place of publication not identified] :  |c HathiTrust Digital Library,  |d 2010.  |5 MiAaHDL 
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590 |a ProQuest Ebook Central  |b Ebook Central Academic Complete 
650 0 |a Tax expenditures. 
650 6 |a Dépenses fiscales. 
650 7 |a Tax expenditures  |2 fast 
700 1 |a Brixi, Hana Polackova. 
700 1 |a Valenduc, Christian. 
700 1 |a Swift, Zhicheng Li,  |d 1949-  |1 https://id.oclc.org/worldcat/entity/E39PCjFP4XqJPym8rvXmhFdYj3 
710 2 |a World Bank. 
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776 0 8 |i Print version:  |t Tax expenditures, shedding light on government spending through the tax system.  |d Washington, DC : World Bank, ©2004 [i.e. 2003]  |w (OCoLC)53864490 
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