Tax Expenditures: Shedding Light on Government Spending through the Tax System: Lessons from Developed and Transition Economies (Directions in Development)

Langue : anglais

Edité par World Bank Publications, 2003

0821356011 / 9780821356012

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304 pages. Properly used tax expenditures can play an important role in implementing cou ntries' economic and social policies. But they often go unnoticed because they t ake many forms of revenue forgone, from tax exemptions to tax credits. Without s ubjecting tax expenditures to the same scrutiny most countries apply to the spen ding sides of their budgets it is impossible to know the cost and efficiency of tax expenditures or whether they might be better allocated. 'Tax Expenditure?Sh edding Light on Government Spending Through the Tax System' discusses conceptual and methodological issues relating to tax expenditures, provides a framework fo r evaluating them, offers case studies on government treatment of tax expenditur es from developed and transition economies, and outlines generally applicable po licy options. It also provides in individual chapters case studies of the treatm ent of tax expenditures in Australia, Belgium, Canada, China, the Netherlands, P oland, and the United States. Each chapter presents how the nation defines tax e xpenditures and the corresponding benchmark tax system. Some chapters also exami ne specific topics, such as methods for estimating and evaluating tax expenditur es for policy analysis, how this analysis can contribute to policy debate, and h ow to budget for the cost of tax expenditures. The experiences of two transition economies, Poland and China, illustrate the consequences of implementing tax ex penditure policies without an adequate institutional and analytical framework. A valuable addition to global knowledge on fiscal risk and responsibility issues , this book will assist governments and development partners in improving fiscal transparency and financial stability, and in continuing progress in broader eco.…

N° de réf. du vendeur 1263y

Titre
Tax Expenditures: Shedding Light on Government Spending through the Tax System: Lessons from Developed and Transition Economies (Directions in Development)
Auteur
Christian M. A. Valenduc (Editor),Zhicheng Li Swift (Editor)
Éditeur
World Bank Publications
Année de publication
2003
État de l'article
Very Good
Reliure
Paperback
Langue
anglais
ISBN à 10 chiffres
0821356011
ISBN à 13 chiffres
9780821356012
Dimensions
14.6cm x 1.6cm x 24.4cm
Catalogues du vendeur
Business

Book Express (NZ)

Shannon, Nouvelle-Zélande

Vendeur avec une évaluation de 3 étoiles

Vendeur AbeBooks depuis 10 février 2021

Frais d'expédition de Nouvelle-Zélande vers Etats-Unis

Article14 à 45 jours ouvrés14 à 20 jours ouvrés
Premier articleEUR 40,33EUR 65,42
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