Tax expenditures : shedding light on government spending through the tax system : lessons from developed and transition economies / edited by Hana Polackova Brixi, Christian M.A. Valenduc, and Zhicheng Li Swift.

Format:

Book

Government document

Contributor:

Brixi, Hana Polackova.

Valenduc, Christian.

Swift, Zhicheng Li, 1949-

World Bank.

Language:

English

Subjects (All):

Tax expenditures.

Physical Description:

xv, 245 pages : illustrations ; 24 cm

Place of Publication:

Washington, DC : World Bank, [2004]

Summary:

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.

ISBN:

0821356011

OCLC:

53864490