Tax expenditures, shedding light on government spending through the tax system
Subtitle: lessons from developed and transition economies
By: edited by Hana Polackova Brixi, Christian M.A. Valenduc, and Zhicheng Li Swift
Contributors: Brixi, Hana Polackova; Valenduc, Christian; Swift, Zhicheng Li, 1949-; World Bank
Publisher: World Bank
Published: 2004
Place of publication: Washington, DC
Language: eng
Number of pages: 245
Subjects: Tax expenditures
Description: 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
Notes: Includes bibliographical references and index