Tax Expenditures--Shedding Light on Government Spending Through the Tax System
Lessons From Developed and Transition EconomieseBook - 2004
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.
Publisher: Washington, DC : World Bank, , ©2004
Branch Call Number: 336.206 Ta
Description: 1 online resource (xv, 245 pages)