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Tax expenditure management : a critical assessment /
Locates tax expenditure management within the broader discourse of liberal democratic political theory.
| Clasificación: | Libro Electrónico |
|---|---|
| Autores principales: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Cambridge :
Cambridge University Press,
2013.
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| Colección: | Cambridge tax law series.
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| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Cover; Tax Expenditure Management; Series; Title; Copyright; Contents; Acknowledgements; 1 Introduction; 1.1 The subject of this book; 1.2 What are tax expenditures?; 1.3 Why single out tax expenditures?; 1.4 Explaining the focus upon tax expenditures
- the significance of tax expenditures; 1.4.1 The pragmatic politics of tax expenditures in contemporary democracies; 1.4.2 Economic significance; 1.4.3 Public administration; 1.4.4 The uneasy case for examining tax expenditures in isolation; 1.5 What else is controversial about tax expenditures?; 1.5.1 The tax expenditure benchmark.
- 1.5.2 Tax expenditure measurement1.6 The irresolvable nature of these tax expenditure controversies; 1.7 Tax expenditure controversies and liberal-democratic political theory; 1.8 The thesis of the book; 1.9 Outline of the book; 2 The tax expenditures concept; 2.1 Introduction; 2.2 The concept of tax expenditures; 2.2.1 The phrase 'tax expenditures'; 2.2.2 The original intent of the 'tax expenditure' concept; 2.2.3 Negative tax expenditures; 2.2.4 A useful starting point; 2.3 The purpose of categorisation; 2.3.1 Framing the question of what is a tax expenditure.
- 2.3.2 The elusive underlying concept2.3.3 'Good' tax criteria; 2.4 The function of identifying tax expenditures; 2.4.1 Reporting on tax expenditures; 2.4.2 Accountability and transparency; 2.4.3 International aspects of tax expenditures; 2.5 The identification of tax expenditures; 2.5.1 The history of the generally adopted 'normative tax base'; 2.5.2 Forty years of criticism of the 'normative tax base'; 2.5.3 Identifying the benchmark; 2.6 The measurement of tax expenditures; 2.7 Contemporary expansions of the traditional concept of tax expenditures; 2.8 Conclusion.
- 3 Reporting on tax expenditures3.1 Introduction; 3.2 International aspects of tax expenditures; 3.2.1 International reports; 3.2.1.1 The OECD; 3.2.1.2 The World Bank; 3.2.1.3 The IMF; 3.2.2 What does this all mean?; 3.3 The impact on reporting of the purpose and function of recognising tax expenditures; 3.3.1 The growth and maturity of tax expenditure reporting; 3.3.2 The regulatory status of tax expenditure reporting; 3.3.3 Resource and data constraints; 3.4 Tax expenditures so defined; 3.5 The benchmark tax law; 3.5.1 The conceptual benchmark approach; 3.5.1.1 Country examples.
- 3.5.2 The reference benchmark approach3.5.2.1 Country examples; 3.5.3 The substitution benchmark approach; 3.5.3.1 Country examples; 3.6 Identification of all types of tax expenditures; 3.6.1 The limiting nature of the tax expenditures definition; 3.6.2 Resource and data constraints; 3.7 Measurement of tax expenditures; 3.7.1 The revenue foregone approach; 3.7.2 The revenue gain approach; 3.7.3 The outlay equivalence approach; 3.8 Structure and information contained in tax expenditures reports; 3.8.1 The overall structure; 3.8.2 Information on each tax expenditure; 3.9 Conclusion.