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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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Subjects
Tax expenditures, Congresses, Government spending policyShowing 1 featured edition. View all 1 editions?
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Tax expenditures, shedding light on government spending through the tax system: lessons from developed and transition economies
2004, World Bank
in English
0821356011 9780821356012
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Edition Notes
Includes bibliographical references and index
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