Tax expenditure management : a critical assessment / Mark Burton and Kerrie Sadiq.

Format:

Book

Author/Creator:

Burton, Mark, author.

Sadiq, Kerrie, author.

Series:

Cambridge tax law series.

Cambridge tax law series

Language:

English

Subjects (All):

Tax expenditures.

Tax expenditures--Law and legislation.

Physical Description:

1 online resource (viii, 258 pages) : digital, PDF file(s).

Edition:

1st ed.

Place of Publication:

Cambridge : Cambridge University Press, 2013.

Language Note:

English

Summary:

A tax expenditure is a 'tax break' allowed to a taxpayer or group of taxpayers, for example, by way of concession, deduction, deferral or exemption. The tax expenditure concept, as it was first identified, was designed to demonstrate the similarity between direct government spending on the one hand and spending through the tax system on the other. The identification of benefits provided through the tax system as tax expenditures allows analysts to consider the fiscal significance of those parts of the tax system which do not contribute to the primary purpose of raising revenue. Although a seemingly simple concept, it has generated a range of complex definitional and practical issues, and this book identifies and critically assesses the controversial aspects of tax expenditure and tax expenditure management.

Contents:

The tax expenditures concept

Reporting on tax expenditures

The practical significance of tax expenditures

The politics of tax expenditure management

Managing tax expenditure controversies.

Notes:

Title from publisher's bibliographic system (viewed on 05 Oct 2015).

Includes bibliographical references and index.

ISBN:

1-107-23437-9

1-107-30125-4

1-107-30633-7

0-511-91014-2

1-107-31408-9

1-107-30547-0

1-107-30853-4

1-299-25716-X

OCLC:

828302532